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2016 (4) TMI 368 - CESTAT NEW DELHI

2016 (4) TMI 368 - CESTAT NEW DELHI - 2016 (338) E.L.T. 759 (Tri. - Del.) - Enhancement of value - Enhanced only on the basis of NIDB data without rejecting the transaction value - Import of goods describing as Stainless Steel Coils Grade 201 “Ex Stock” but found of prime quality and weight was also found in excess - Held that:- there is neither any allegation nor any evidence on record to show that the value agreed upon between the importer and the exporter does not reflect the correct position .....

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he appellant. If that be so, the transaction value would reflect the correct assessable value of the imported items. Otherwise also, there is catena of decisions holding so. Therefore, the value cannot be enhanced. - Imposition of penalty - Held that:- imposition of penalty of ₹ 25,000/- on the importing firm is not justified in as much as the Appellate Authority has himself arrived at a finding in favour of the assessee. Having held that there was no malafide on the part of the import .....

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overed by one of bills of entries was also not at the instance of the importer. However, in spite of that department has imposed penalty on the importer. Therefore, the said part of the impugned order of Commissioner (Appeals) is self-contradictory, thus not calling for imposition of any penalty on the importer. - Decidde in favour of appellant with consequential relief - Customs Appeal No. 588 of 2010 - Final Order No. 51038/2016 - Dated:- 16-3-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) .....

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s filed all the requisite documents in the shape of Exporter Invoice, Packing List, and Country of Origin Certificate as also Bill of Lading etc. The said goods were examined, at the time of clearance and the appraisal entertained a view that the goods were of prime quality and not of 201 Ex Stock . It was also noticed that in respect of one of bills of entries, the weight was in excess to the tune of 779 kgs. over the declared weight. 2. On the above basis, proceedings were initiated against th .....

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He also confiscated the goods with an option to the appellant to redeem the same on redemption fine of ₹ 1,00,000/- and imposed penalty of ₹ 2,00,000/- each on the importing firm as also on Director of the importing firm. 3. On appeal against the above order, the Commissioner (Appeals) made two observations : as regards the quality of the goods, he observed that Adjudicating Authority has not brought out any evidence on record that the goods imported by the appellant were of prime q .....

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g that since the appellant was not aware of the difference in the weight of the goods and the same was not done at his instance/direction and also the difference in weight is small as compared to the total weight of the impugned goods, the gravity of main allegation of mis-declaration is much less. Further more, the involvement of the Director has not been brought out and his involvement is being presumed. By observing so, he reduced the penalty to ₹ 25,000/- on the firm and ₹ 5,000/ .....

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orts of the similar goods retrieved from NIDB @ USD 2012.39 PMT. Therefore, the contention of the appellant is not correct and the enhancement of value has correctly been done on the basis of NIDB data as per law and as per the rationale in the subject Order-in-Original . Hence, the present appeal. 5. The appellant s grievance is that the value has been enhanced only on the basis of NIDB data without rejecting the transaction value. There is neither any allegation nor any evidence on record to s .....

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sition of penalty of ₹ 25,000/- on the importing firm is not justified in as much as the Appellate Authority has himself arrived at a finding in favour of the assessee. Having held that there was no malafide on the part of the importer, it was not proper for the Appellate Authority to impose penalty on the firm. However, learned Advocate fairly agrees that the Director of the firm has not filed a separate appeal. 6. Countering the above arguments, learned DR appearing for the Revenue submi .....

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the impugned order, we find that the findings of the lower Authorities that the goods were of prime quality instead of the same being Grade 201 Ex Stock are depending upon the visual examination of the goods by the Appraiser at the time of clearance of the goods. As rightly observed by Commissioner (Appeals), there is factually no evidence on record to reflect upon the said fact. Admittedly Appraisers cannot be held to be an expert in the field and his opinion, based upon the visual examinatio .....

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f bills of entries was also not at the instance of the importer. However, in spite of that he has imposed penalty on the importer. We are of the view that the said part of the impugned order of Commissioner (Appeals) is self-contradictory, thus not calling for imposition of any penalty on the importer. 8. As regards valuation, we find from the above reproduced para from the Commissioner (Appeals) order that the Revenue has solely relied upon the NIDB data for the purpose of enhancement of value .....

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