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M/s Radhey Shyam Ratan Lal Versus Versus CCE, Delhi-IV, Faridabad

2016 (10) TMI 518 - CESTAT CHANDIGARH

Valuation - rejection of transaction value - demand of duty with penalty - cloves - import from Singapore and Dubai - country of origin of the goods was shown as Madagascar/ Indonesia/Tanzania - is the rejection of value of cloves on the basis of NIDB data is justified? - Held that: - In the circular, it is not mentioned about the grade of clove. The appellants has produced International Trade Centre bulletin which shows that there is a popular quality known as CG3 and the origin of same is from .....

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penalty withheld - appeal allowed - decided in favor of appellant. - 510 of 2010 - ORDER NO. 61029/2016 - Dated:- 4-8-2016 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) and MR. B.RAVICHANDRAN, MEMBER (TECHNICAL) (Rep by : Sh. Prabhat Kumar, Adv) (Rep by : Sh. Satyapal, A.R.) ORDER PER : ASHOK JINDAL The appellant is in appeal against the impugned order wherein the declared value has been enhanced by the authorities below. Consequently, customs duty was demanded and penalty was also imposed. 2. The brief .....

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n one consignment the price was declared as US $ 2050 PMT. The data available with the Department showed that the price of cloves of country of origin as mentioned above and of grade specified was about US $ 3000 PMT during the relevant time. Therefore, the value was proposed to be enhanced to US $ 3000 PMT and the goods were provisionally assessed at the value declared and the goods were cleared. Vide order dated 19.07.2006, this Tribunal directed that the provisional assessment should be final .....

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roduct. He submits that the appellant has purchased clove of CG3 which is specifically mentioned in the invoice and declared in the bills of entry. The sole contention for rejection of the transaction value is that, there is no particular grade for contemporaneous imports of the said goods, but as per International Trade Centre bulletin the cloves are generally imported wholly and a popular quality of CG3 from Madagascar, the Comoros and Zanzibar. These facts have not been considered by the adju .....

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that the spices board prices have to be taken into consideration which show that there is no CG3 grade, there was no grade of quality and NIDB data shows that the value of clove is US $ 3000 PMT. In that circumstances, the adjudicating authority has rightly rejected the transaction value. 5. Heard the parties and considered the submissions. On careful consideration of the submissions made by both sides, we find that the sole contention for rejecting the present value by the adjudicating authori .....

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s observed as under : 3. We have perused the impugned order-in-appeal also. It is seen that in its para 7, the Commissioner (Appeals) has noted as under: I find that the Adjudicating Authority while finalizing the provisional assessment of the goods imported by the appellant under the above referred Bill of Entry, had arrived at the value of US$ 3000 per MT based on the contemporaneous imports as detailed in para 9 of the impugned Order-in-Original. These contemporaneous imports are of cloves of .....

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was the same as per the weekly bulletin of spices market, relied upon in the impugned Order-in-Original." As regards the observation of the primary adjudicating authority that there is no grade caned CG-3 for cloves and that the grade has been mentioned to hoodwink to Revenue, we find that the appellants produced international Trade Centre (UNCTAD/WTO) Market Brief 2006 regarding market of clove in European Union wherein it is clearly stated that in the EU the most popular quality is CG-3 .....

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ule 2(d) of the said Valuation Rules in terms of which one of the conditions for the goods to be called "identical goods" is that they should be produced in the country in which the goods being valued were produced. This condition is obviously not satisfied as it is an admitted fact that the impugned cloves are of Madagascar origin while the value adopted for re-assessment was in respect of cloves of Zanzibar origin. Indeed even the definition similar goods" given in Rule 2(f) of .....

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