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M/s Spaniso Studio, M/s Orma Marble Palace Pvt. Ltd., M/s Sunil Steels Versus Commissioner of Customs

2016 (10) TMI 293 - CESTAT BANGALORE

Valuation - Polished Porcelain Tiles - enhancement of value solely on the basis of NIDB data - comparison of imported goods with identical goods - Held that: - if the value of contemporaneous imports in case of identical goods are not available it is the responsibility of the Revenue to compare with the really comparable imports. - The comparison made using NIDB Data is for different Ports and when the appellants are buying the subject goods directly from the manufacturer, value in such good .....

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g NIDB data were not even supplied to the appellants, thus not following principles of Natural Justice - Customs did not have justifiable evidence to reject the invoice values of the subject imports. - The decision in the case of Commissioner of Customs, New Delhi Vs. DM International [2013 (5) TMI 549 - CESTAT NEW DELHI] relied upon where it was held that NIDB data cannot be made the basis for enhancement of value. - Enhancement of value not justified - appeal allowed - decided in favor .....

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uty (Rs.) Period involved 1. C/22069/15 M/s Spaniso Studio 18,11,371/- Feb to March 2015 2. C/22075/15 M/s Spaniso Studio 5,32,816/- Feb. 2015 3. C/22374/15 M/s Orma Marble Palace 47,530/- Nov 2014 4. C/22375/15 M/s Orma Marble Palace 7,93,861/- Sep 2014 5. C/22376/15 M/s Orma Marble Palace 28,083/- Nov 2014 6. C/22347/15 M/s Sunil Steels 42,033/- Jan 2015 2. Since the issue involved in all these appeals is common, the same are being disposed of by this common order. 3. The matter concerns with .....

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Bank Certificates, data from various E-com websites etc. in support of the declared value. (ii) The enhancement was made without adhering to any of the provisions of law and the lower authority had not supplied even the details of the NIDB data relied on by them for the enhancement of value. It is also submitted that there is neither any allegation that the importer and the supplier are related parties nor there is any evidence of financial flow back of funds or abnormal trade discount. (iii) Th .....

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from the supplier and are having a long standing business relations with them. From the data relied upon by the adjudicating authority, the commercial level of the imported goods cannot be ascertained. (vi) In support, the learned advocate relies on the following case laws : Eicher Tractors Ltd. Vs. Commissioner of Customs, Mumbai [2000 (122) E.L.T. 321 (S.C.)] Topsia Estates Pvt. Ltd. Vs. Commissioner of Customs (Import Export), Chennai [2015 (330) E.L.T. 709 (Tri.-Chennai)] Commissioner of Cu .....

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easons that the declared values are low, when compared with the comparable quantities of similar goods. The Revenue authorities also mention that comparison with identical goods is ruled out as the imported items are not a branded product. The Revenue authorities mention that the lowest price of contemporaneous imports has been taken for the purpose of valuation of the subject goods. 8.1. However on record, we find that the Revenue has not made enough efforts to compare the subject imports with .....

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are buying the subject goods directly from the manufacturer, value in such goods has to be lower than the imports made from the traders. The appellants mention that the quantities purchased by them have been very high, when compared with the quantities shown in the NIDB Data. When the appellants are importing regularly at Cochin Port, and import 80-100 containers per month, the said importers definitely can negotiate to import at better/ lower price from the manufacturer supplier. From the fact .....

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d by higher judicial fora. The CESTAT, New Delhi in the case of Commissioner of Customs, New Delhi Vs. DM International [2013 (289) E.L.T. 169 (Tri.- Del.)] inter alia observes as under : 5. We find that there is no dispute that the customs has power to reject the transaction value and enhance the assessable value in terms of Customs Valuation Rules. However, such rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneou .....

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d to Hon ble Supreme Court decision in the case of Eicher Tractors Ltd. v. CC - 2000 (122) E.L.T. 321 (S.C.) in support of his finding that transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import. 6. We find that in their memo of appeal, Revenue has not advanced any such evidences to support their case. Inasmuch as, no evidence for rejection of transaction value stands produced by the .....

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