TMI Blog2017 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal allowed - decided in favor of appellant. - Appeal No. C/54580-54586/2014 & C/54600, 54620/2014 - Final Order No. 60170-60178 / 2017 - Dated:- 11-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Judicial) Sh. Prem Ranjan, Advocate - for the appellant Sh. Atul Handa, AR- for the respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned orders wherein the transaction value was rejected. As there is a common issue, therefore, all the appeals are disposed off by the common order. 2. The facts of the case are that the appellant is importer of polyester PVC coated fabrics for which they filed the above referred bills of entry declaring thereunder the transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support his contention he relied on the decision of this Tribunal in the case of M/s Sedna Impex India P. Ltd. vide Final order No. A/61032-61049/2016 dated 03.08.2016. He also submits that no speaking order under section 17(5) of the Customs Act, 1962 has been passed. 4. On the other hand, the Ld. AR submits that in the case of Techno Marketing reported 2004 (164) ELT 113 (Tri. Del.) wherein the value can be enhanced on the basis of letter written by one Commissioner to another indicating the value of various brand. He also relied on the decision of Singal Bearing Co. reported in 2013 (293) ELT 284 (Tri. Del.). 5. Heard the parties and considered the submissions. 6. We find that in this case the value of goods has been enhanced on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of DRI alert, the value of goods were sought to be enhanced. In that case this Tribunal has examined the issue and observed as under: 7. On hearing the parties, we find that the value of the imported goods has been enhanced on the grounds: (a) On the basis of DRI alert and (b) On the basis of assessed bill of entry of similar goods. 8. We find that the initially there was DRI alert that the overseas suppliers are undervaluing the value 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs. The values declared in those transactions ranged from US $ 1050 to US $ 1090 PMT. In the case laws cited by the appellant, this Tribunal has already held that for the purpose of comparison to 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 led 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 view that the value of US $ 1100 PMT declared by the appellant has to be acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the enhancement of value was set aside by this Tribunal in the case of Maruti Fabrics Impex vide Order No. 51690-51694/2016 dated 27.04.2016 is not justified without rejecting the transaction value of the same and observed as under: 6. As regard the second issue, we find that Commissioner (Appeals) has gone into detailed examination of the provisions of Section 14 as also the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. As rightly observed by him, for adopting the provision of Customs Valuation Rules, the transaction value is required to be rejected as incorrect value. There being no evidence to show that the importer has paid over and above than the transaction value, to the seller of the goods, there is v ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
