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2016 (6) TMI 397 - CESTAT NEW DELHI

2016 (6) TMI 397 - CESTAT NEW DELHI - 2016 (338) E.L.T. 301 (Tri. - Del.) - Import of old used worn clothing - Legality of valuation of imported goods - declared value is much lower than the price fixed by the Commissionerate vide Internal instruction and Alert Circular dated 17.9.2008 issued by DRI - Held that:- the method adopted by the original authority for fixing the value of imported goods is not in accordance with the provisions of Valuation Rules. There is a self-contradiction in the fin .....

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gent reason for rejection of transaction value for these imports. - Quantum of redemption fine and penalty - Held that:- in view of our finding on the valuation of the imported goods it is found that redemption fine and penalty is sustainable only with reference to violation of Foreign Trade Policy. This is not being contested by the appellant also. Considering the overall facts and circumstances we find that redemption fine imposable on these goods can be fixed at 15% of the declared value .....

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identical set of facts and hence are taken up together for disposal. 2. The appellants imported consignment of old used worn clothing and filed bills of entry for their clearance. The goods were examined by the Custom Officers. It is noted by the Department that importation of such used clothing is restricted as per Directorate of Foreign Trade Notification No.43/09-14 dated 19.5.2010 read with para 2.17 of Foreign Trade Policy. These items can be imported only against a specific licence. The .....

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mported goods is not in conformity with the Custom Valuation Rules, 2007.The purported market enquiry resulting in guidelines for valuation of NIDB data for worn clothing adopted for valuing imported goods have no legal basis. Ld. Counsel relied upon various decided cases of the Tribunal to submit that that transaction value in terms of the documents submitted by the importer has to be first rejected on valid reasons. Thereafter, the provisions of Customs, Valuation (Determination of Value of Im .....

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. Ld. A.R. for Revenue opposed the submissions of the appellants. He reiterated that old worn clothing imported were physically examined. They contained various items of shirts, winter jackets, T-shirts, sweater, track suits, pants, textile fabrics etc. The valuation adopted by the importer is not admissible considering the actual quality/quantity of imported items. The assessing officers in the various Custom House are following guidelines based on the inputs received from DRI and market enquir .....

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icable in respect of worn clothing as no identical or similar goods are available. He recorded that value of consignment depends on composition of goods. He concluded that Rule 9 has to be applied in these cases. We find that ld. Commissioner did not follow the provisions of Valuation Rules in proper perspective. The declared value by the appellants requires to be rejected under Rule 12 of the said Rules when the proper officer has reason to doubt the truth or accuracy of the value declared in r .....

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in line with DRI Alert. He records that value fixed by the Commissionerate are currently in use. NIDB Data for worn clothing was the basis for determining the value. We note that when the cases were listed on 26.5.2016, Revenue was advised to bring the basis for NIDB data and other details. When the cases are called today, ld. A.R. submitted that such data could not be obtained and submitted. We find that the method adopted by the original authority for fixing the value of imported goods is not .....

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