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M/s. Sedna Impex India Pvt. Ltd. Garg Impex Versus CC, Faridabad

2016 (10) TMI 517 - CESTAT CHANDIGARH

Valuation - enhancement of the declared value on the basis of assessed bill of entry of the imported goods and on the basis of DRI alert - polyester knitted fabrics - whether the enhancement of the value justified? - Held that: - The Customs Valuation Rules deals with situation as to how to enhance the value of the imported goods. DRI alert cannot be the reason for enhancement of the value without rejecting the transaction value - declared value cannot be enhanced on the basis of DRI alert. - .....

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assessed value. Therefore, the said value cannot be said as the value of contemporaneous import. - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - appeal allowed - decided in favor of appellant. - C/53796 to 53801/2014Cus(DB), C/53810 to 53819/2014, and C/53795,53809/2014 - ORDER NO. 61032-61049/2016 - Dated:- 3-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B.Ravichandran, Member (Technical) Appellant By : Shri Prem Ra .....

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one DRI alert that the overseas suppliers are undervaluing the price of fabrics. The value was enhanced on contemporaneous bill of entry assessed, therefore the value was enhanced of imported fabrics which was challenged by the appellant before the Commissioner (Appeals) who rejected their appeal. Aggrieved with the said order, the appellants are before us. 3. Learned Counsel for the appellant submits that no notice was given to the appellant, moreover, no speaking order under section 17(5) of .....

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f this Tribunal in the case of Ravi Dyeware Co.Ltd. - 2014 (301) 421) and in the case of Samar Polytex Ld.-2009 (238) ELT 621 (Trio-Del.). 4. It is further submitted that in the impugned order, the Commissioner (Appeals) have relied on the assessed bill of entry which have mostly set aside by this Tribunal on the ground that no speaking order has been passed by the adjudicating authority under section 17 (5) to reject the declared value. Moreover, no other evidence has been produced on record on .....

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t the overseas suppliers are undervaluing the vague of the goods in question, the same cannot be the reason for enhancement of the value without rejecting the transaction value. The Customs Valuation Rules deals with situation how to enhance the value of the imported goods. DRI have not concerned with the said Valuation Rules, therefore, the declared value cannot be enhanced on the basis of DRI alert. 9. In the impugned order, we find that the Commissioner (Appeals) has relied on the assessed va .....

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n fact, the same is the assessed value. Therefore, the said value cannot be cannot be said as the value of contemporaneous import. Similar issue came up before this Tribunal in the case of Ravi Dyeware Co. Ltd. (supra) wherein this Tribunal has observed as under: 5.1 The enhancement of the value has been done under Rule 5 of the Customs Valuation Rules, 1988. As per the said Rule, if more than one value is found, then the lowest of the such value shall be used to determine the value of the impor .....

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t for the purpose of comparison of contemporaneous imports, the value to be adopted is not the value arrived at after loading by the department but the value that has been declared and accepted without any enhancement. Besides, we notice that no evidence has been fed by the Revenue in the instant case to counter the appellant s contention that the transaction value declared by them, as evident from the documents is not the real transaction value. 6. In view of the above, we are of the considered .....

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value of cotemporaneous can be adopted are well settled. A comparison of prices of goods of two distinct varieties, (i.e. nylon with polyester-nylon mix) and that too from two different countries is not permissible. Further, the price adopted was not the actual import price but the price enhanced by the Department which has been reportedly accepted. Such an enhanced price can not be treated as transaction value of similar goods sought to be compared. We have not been shown any evidence of actua .....

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