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2016 (10) TMI 80 - CESTAT NEW DELHI

2016 (10) TMI 80 - CESTAT NEW DELHI - TMI - Enhancement of value of the current imported goods - demand of duty in respect of earlier imports - imposition of penalty - electric motors of assorted KW - import from China - variation in the price declared - the entire case of the Revenue is based upon the value adopted from NIDB data - Held that: - electric motors though imported from the same importer to which NIDB data relates to, cannot be held to be comparable on account of use of different typ .....

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be upheld. - Revenue has not produced an evidence that there was any additional flow back of money to the foreign supplier to whom all the payments were made through ICICI Bank - no evidence on record to reject the transaction value, in which case the value has to be adopted as the correct value. - Enhancement of value, demand of duty and imposition of penalty not justified - appeal allowed - decided against Revenue. - Customs Appeal No. 512 & 513 of 2011 - Final Order No 53189-53190/20 .....

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ic motors. Revenue by entertaining a view that value declared by the assessee was on the lower side, detained the consignment and made further investigation. The value so declared by the appellant was compared with NIDB data value and it was found that there was variation in respect of same. Services of one Shri Pankaj Gupta, Chartered Engineer were availed, who after physical inspection of imported goods opined that the value of 599 pieces of electric motors of assorted KW should be around S .....

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rein he deposed that they were importing electric motors from M/s. Zhejiang Dasu Electric Machinery Stock Co. Ltd., China and were clearing the same from ICD, TKD New Delhi. The consideration for the said electric motors were paid to their foreign supplier from their company bank account from ICICI Bank Model Town; that order for electric motors were given on phone to foreign supplier and declared value was the correct value which was paid by him to the foreign supplier. He also explained that t .....

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field and if any difference is found, he would discharge his duty liability. His subsequent statement was recorded on 23.2.2009 who, when shown the report of the Chartered Engineer, agreed that if, as per law, the NIDB data value has to be adopted, he will pay the differential duty, Again, in his statement recorded on 28.7.2009, he admitted NIDB data value and agreed to pay the duty. 3. Based upon the above, the appellants were issued a show cause notice dated 8.10.2009 to propose enhancement o .....

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of the present consignment as also of the past consignment were held to be confiscable with an option to the appellant to redeem the same on payment of Redemption Fine of ₹ 6 lakh and 75 lakh respectively, 5. The said order is impugned before us. 6. After having heard the appellants in person (who is also an advocate) we find that the entire case of the Revenue is based upon the value adopted from NIDB data. It is well settled law that the transaction value reflected in the invoices has to .....

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r Rule 12 of the Customs Valuation Rules as the same was on the lower side. He has further observed that valuation of the goods under Rule 4 is ruled out as the importer of the identical goods could not be found. Accordingly, he has adverted to NIDB data and has enhanced the value. The appellants contention is that NIDB data is secondary piece of evidence and cannot be relied upon in the absence of supporting evidence relating to similar goods like the Bills of Entries, invoices, literature of t .....

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d by the assessee. We also note that the opinion of Chartered Engineer is based upon visual examination of the motors and same do not stand open to check out the contents and to find out efficiency of the motors. Such an opinion given on the basis of mere visual examination cannot be held to be binding. The Chartered Engineer also was not produced for crossed examination and as such his opinion cannot be given preference. 7. Tribunal in the case of Neha Intercontinental Pvt. Ltd. vs. Commissione .....

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