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2016 (9) TMI 124 - CESTAT NEW DELHI

2016 (9) TMI 124 - CESTAT NEW DELHI - 2016 (343) E.L.T. 1167 (Tri. - Del.) - Assessment - Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 read with Section 14 of the Customs Act, 1962 mis-declaration of the thickness of import of PU leather cloth waiver of the right to SCN and personal hearing Held that: - It is evident that thickness of the impugned goods was found to be more than that declared and therefore rejection of transaction value is in confo .....

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962 - Imposition of penalty - Section 112(a)(ii) of the Customs Act, 1962 Held that: - there is nothing to suggest that there was any deliberate mis-declaration of thickness. The invoice mentioned possible variation of up to 10%. There is no evidence that there was any deliberate design on the part of the appellant to mis-declare the thickness or that there was any collusion between the supplier and the appellant. Similar stand taken in the case M/s Sky International 2016 (6) TMI 67 - CESTAT N .....

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e primary adjudicating authority passed the following order : "1. I order for assessment of PU Leather of thickness 0.65 at 1.35 USD/Meter (CIF) and of thickness 1.2 MM at 2.55 USD/Meter (CIF) under Rule 5 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 read with Section 14 of the Customs Act, 1962. 2. I order for confiscation of goods under Section 111(m) of the Customs Act, 1962. However, I give an option to the importer to redeem the same on payment of red .....

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.5 mm and 1.2 mm instead of 0.9 mm. The appellant was asked to explain the said difference but it did not submit any reply and waived the right to show cause notice and personal hearing. Accordingly the adjudicating authority held it guilty of mis-declaration and ordered confiscation of the impugned goods with option to pay redemption fine of ₹ 3.50 lakhs and also imposed penalty of ₹ 70,000/-. In addition, the assessable value was also enhanced as mentioned in the order reproduced a .....

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. (iv) There is no evidence that there was any deliberate mis-declaration on the appellant's part. (v) The NIDB data is not a sound basis for assessment. (vi) He cited the judgement in the case of Topsia Estates Pvt. Ltd. vs. CCE- 2015 (330) ELT 799 (Tri.) wherein it was held that the declared value cannot be enhanced merely on the basis of NIDB data. As the value of the goods, varies widely on the basis of quality, size etc. and that special circumstances for rejecting transaction value hav .....

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n conformity with Rule 12 of Customs Valuation Rules, 2007. Once the transaction value was rejected and as the appellant did not want any show cause notice or hearing, we find nothing unsustainable in the adjudication order which determined the value on the basis of value of contemporaneous imports of similar goods of thickness 0.65 mm and 1.2 mm. This view is not in disharmony with the Supreme Court judgement in the case of Aggarwal Industries Ltd. (supra) (where the import had taken place at p .....

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