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M/s Alpine Stamping Versus Commissioner of Customs (Import) , Nhavasheva

Valuation of CRNGO imported by the appellant - whether the rejection of the declared value/ transaction value only on the ground that there were contemporaneous imports of similar goods, justified? - Held that: - before rejecting the transaction value declared by the importer as incorrect or unacceptable, the Revenue has to bring on record some cogent material, which would indicate that the goods imported are comparable with the contemporaneous imports - It is also to be noted that there are no .....

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A/87282-87285/16/STB - Dated:- 29-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Vipin Kumar Jain, Advocate with Shri Roshil Nichani, Advocate for Appellant Shri Ahibaran, Addl. Commr. (A.R.) for Respondent ORDER All these appeals are filed against Order-in-Appeal No. 469 to 472 (Gr.IV)/2014(JNCH)/IMP-448 to 451 dated 12.02.2014 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. Since all appeals are in respect of the same issue and filed .....

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irst appellate authority. The first appellate authority did not agree with the contentions of appellant and upheld the order wherein the value has been enhanced in each case to US $ 850 PMT. 4. Learned Counsel submits that CRNGO coils imported by them were of Taiwanese origin and all imports were against valid purchase orders backed by a letter of credit. Appellant filed Bill of Entry and declared the transaction value as per invoices. It is his submission that the appellant was directed to prod .....

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us imports, submits Bill of Entry are not given, and the goods were not originating from the same place and also not during the material period. It is his submission that the Hon'ble Apex Court in the case of Commissioner of Customs Vs. Aggarwal Industries Ltd. - 2012 (1) SCC 186, has held that Apprising Officer has to first reject the transaction value giving reasons to doubt the transaction value. It is his submission that the transaction value declared by the appellant has to be first rej .....

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njab Processors Pvt. Ltd. Vs. Collector of Customs - 2003 (157) ELT 625 (S.C.) has held that while the assessing the value of the imported goods, Apprising/Assessing Officer is not bound by the figure mentioned in the invoice and the Customs authorities in this case has relied upon the contemporaneous evidence to show that the declared value is not the correct value. 6. On consideration the submissions made by both sides and perusal of records, we find the issue is regarding the valuation of CRN .....

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cannot be considered as contemporaneous value as the imports by the appellants are vide Bills of Entry dated 30.01.2013, 22.03.2013, 05.03.2013 & 18.06.2013; it can be seen from the fact of the case that the details relied upon by the Revenue as contemporaneous imports value is not matching with the material period when imports took place in this case. On a specific query from the bench, as to name of the exporter, country of origin and quantity imported, we were informed that these details .....

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t in the case of Aggarwal Industries Ltd. (supra). Respectfully we reproduce the ratio which is in paragraph No. 16, 17 & 18. 16. It needs little emphasis that before rejecting the transaction value declared by the importer as incorrect or unacceptable, the revenue has to bring on record cogent material to show that contemporaneous imports, which obviously would include the date of contract, the time and place of importation, etc., were at a higher price. In such a situation, Rule 10A of CVR .....

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oods. The doubt held by the officer concerned has to be based on some material evidence and is not to be formed on a mere suspicion or speculation. 17. We may hasten to add that although strict rules of evidence do not apply to adjudication proceedings under the Act, yet the Adjudicating Authority has to examine the probative value of the documents on which reliance is sought to be placed by the revenue. It is well settled that the onus to prove undervaluation is on the revenue but once the reve .....

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nder the said Act, customs duty is chargeable on goods. According to Section 14(1), the assessment of duty is to be made on the value of the goods. The value may be fixed by the Central Government under Section 14(2). Where the value is not so fixed it has to be decided under Section 14(1). The value, according to Section 14(1), shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale, for delivery at the time and place and importation in the course of .....

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er Section 14(1A) read with the Rules framed thereunder. The said Rules are CVR, 1988. It was further held that in cases where the circumstances mentioned in Rules 4(2)(c) to (h) are not applicable, the Department is bound to assess the duty under transaction value. Therefore, unless the price actually paid for a particular transaction falls within the exceptions mentioned in Rules 4(2)(c) to (h), the Department is bound to assess the duty on the transaction value. It was further held that Rule .....

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dra Paul v. Commissioner of Customs (Preventive)3, SCC] 18. Applying the above principles to the facts in hand, we are of the opinion that the revenue erred in rejecting the invoice price. As stated above, in the present case the whole controversy arose on account of difference in price of the same commodity, contracted to be supplied under different contracts entered into at different points in time. As aforesaid, in the instant case, admittedly the contract for supply of crude sunflower seed o .....

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