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TMI Blog2016 (12) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... d Dixit, learned AR. 3. The ld. Advocate based on the appeal memorandum and written submissions interalia submits that:- i. The revenue wrongly enhanced the value only on the basis of NIDB data of alleged similar goods and based on the purity determined by CRCL and Shriram Test House without providing any evidence in respect of goods compared such as copies of Bill of Entry, related invoice, Chemical analysis, catalogue of the product of similar goods as mentioned in NIDB data to substantiate that the goods imported are similar in grade, specification to that of relied upon value of the goods of similar / identical goods imported in the past. ii. Department relied upon NIDB data which was found between Rs. 263/- to Rs. 294/- per kg. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st such value shall be used to determine the value of imported goods. Therefore it is submitted that lowest value out of industrial grade sodium saccharin i.e. @Rs. 149/- and Rs. 122/- per kg and what has been declared by the appellant i.e. Rs. 72 per kg is to be taken and accepted by the department as transaction value and not deemed value as done wrongly by the original and appellate authority. 3.1 The learned advocate interalia further submits as under: i. Assistant Drug Controller in his report dated 21.03.2011 observed that the said goods does not fall under the purview of the drug and advised to forward the case to the PFA. ii. FSSAI in the report dated 06.07.2011 indicated that as per the end use Bond submitted by way of affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he findings given by the lower revenue authority. 5. After hearing both the parties and on perusal of the record, it appears that the revenue has enhanced the value mainly based on the NIDB (National Import Data Base) data. Revenue opined that goods imported namely Sodium Saccharin are of pharma grade and having highest purity and such goods were imported at higher value in between Rs. 309/- to Rs. 317/- per kg and quantity was 16200 kgs. 5.1 For assessment purpose, the Department in the order in original states that Sodium saccharin of pharma grade ( .) was imported even at higher value during the relevant period in between Rs. 309/- to 317/- per kg and quantity was 16200 kgs. However,value for assessment purpose was not taken @ 309/- or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue comes to Rs. 248/- per kg, but the Revenue enhanced the value to Rs. 263/- per kg. Shri Ram Institute for Industrial Research, New Delhi has stated in its report that the subject item can be used as (i) Food Grade (ii) Pharma Grade, and (iii) Industrial Grade. But Revenue assesses the goods on the value of Pharma Grade goods. But, fact remains that the department is not able to give substantial evidence of under valuation in the form of contemporary imports of the identical or similar goods @ Rs. 263/- per kg. The Proforma Invoice from a Chinese firm namely M/s Foodchem Corporation, China cannot be given as the only basis and further NIDB data is not strictly identical or comparable. The Appellant also produces the evidence that goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data is vague. It does not clarify that the loaded value of Rs. 52/- Per pc is for stainless steel or brass or iron type locks .it is a settle law that the transaction value can be rejected on the basis of reasonable and cogent evidence of contemporaneous import of identical/similar goods, having the same country of origin and import at same commercial level. In this case, it is not known whether the NIDB data is for identical goods, much less it does not reveal the same of import. Therefore, this evidence suffers from basic flaws and can not be used as legal ground for rejection of the transaction value ..Needless to stress that the onus is on the department to prove that the value does not represent the true Commercial value in the intern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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