Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2009 (3) TMI 1045 - CESTAT NEW DELHI

2009 (3) TMI 1045 - CESTAT NEW DELHI - TMI - Customs Appeal No. 580 of 2006 - Final Order No. C/116/2009 - Dated:- 31-3-2009 - M. Veeraiyan, Technical Member And P.K. Das, Judicial Member. Fateh Singh, D.R. for the Appellant. Heman Bajaj, Adv. for the Respondent. ORDER M. Veeraiyan, Member (Technical) 1. This is a department's appeal against Order of the Commissioner (Appeals) No.74/CUS/CHD/2006 dated, 18th July, 2006. 2. Heard both sides. 3. The Respondent imported old and used Photocopiers .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

did not agree with the enhancement of the value and reduced the redemption fine from ₹ 1,50,000 to ₹ 10,000 and penalty from ₹ 1,20,000 to ₹ 5,000. The Department is on appeal against the Order of the Commissioner and seeks restoration of the Order of the Original Authority. 4. The relevant portion of the findings of the Commissioner is reproduced below: I have carefully examined the case records including the Appellants' submissions made in writing and observe that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

liable to penal action. However, I find that the Adjudicating Authority has rejected the Transaction Value without giving any reason for the same and he has erred in accepting the valuation done by the Chartered Engineer. I find that the Chartered Engineer engaged by the department has to give appropriate reasons as to why and how value shown by the importer is not acceptable and why there should be a new value. In this case, I find no reason in enhancing the value as has been given by the Char .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

value. As such Chartered Engineer's certificate cannot be relied upon. Therefore, I hold that in view of the Judgments of the Appellate Tribunal and the Apex Court in the case reported as 2003 (161) ELT 382(T), 2004 (178) ELT 277 (T),2 2004 (174) ELT 98(T), 2005 (180) ELT 84 (t)3 and 2004 (163) ELT 289 (SC),4 the transaction value has to be accepted for charging the Customs Duty and accordingly I set aside the impugned Order in so far as it relates to charging of duty on enhanced value. Fur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version