TMI Blog2008 (3) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... eraiyan, Member] -This appeal is against the order in Original dated 16.02.2005/21.2.05 passed by the Commissioner of Customs, Nhava Sheva. 2. Heard both sides. 3. Relevant facts, in brief, are as follows:- (a) The appellant imported consignments of 100% silk fabrics from M/s Zhejiang Cathaya International Co. Ltd China and filed bill of entry declaring the variety as Article 10103 : 51 GSM ; Country of Origin as China ; value has U.S. $ 1.84 per meter and enclosed invoice in support of the value declared. (b) The Customs Authorities got the silk fabric tested by the Central Silk Board and it was confirmed that the same was mulberry raw silk 100% with the GSM as 55 i.e. 55 gram per sq. mtr. corresponding to the variety id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods urgently. The consignment was subject to examination on first check basis, wherein description and quantity found as declared. The seizure and confiscation of the consignment and imposition of penalty were not justified even if the value required be enhanced. The learned advocate also submitted that while the Commissioner has enhanced the price U.S. $ 1.97, the assessing officer has adopted the value as U.S. $ 2.15 which was totally unjustified. 4. Learned D.R. submitted that the contemporaneous import price of imports made from the same country and the same supplier was very much on the higher side ranging from U.S. $ 1.97 to U.S. $ 2.15 and therefore the rejection of the declared assessable value and enhancement thereof was justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso to sub-section (1) of section 54" 7. Except the fact that there was contemporaneous imports at higher price, no evidence has been relied upon to show that the details furnished by them in the bill of entry in relation to the imports are incorrect. Every change made by the assessing officer during the course of assessment whether relating to rate of duty or value need not lead to an inference of mis-declaration by the importer. If a person receives a consignment as a gift, the transaction value is nil but the same requires to be valued for the purpose of levying Custom Duty. Fixation of value or enhancement of value for assessment purpose cannot in every case lead to an inference of mis-declaration of value in the absence of any evid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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