TMI Blog2017 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Bills of Entry which are involved in all the appeals being decided and we restore the assessable value as declared by the appellant in said Bills of Entry - appeal allowed - decided in favor of appellant. - C/70479, 70480, 70481, 70482, 70332 & 70971/2016-CU[DB] - C/A/70132-70137/2017-CU[DB] - Dated:- 17-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Bipin Kumar Garg- Advocate Ms. Stuti Saggi, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The above stated these appeals are having same issue involved were the appellant is same and therefore they are taken together for decision. The Appeal Nos. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant filed a writ petition before the Hon'ble High Court of Allahabad bearing Writ Tax No. 72 of 2015. The said writ petition was disposed of by the Hon'ble High Court by order dated 28/01/2015. The Hon'ble High Court directed for passing the speaking order on the re-assessment of the assessable value through said order dated 28/01/2015. In compliance of said order passed by the Hon'ble High Court of Allahabad, Deputy Commissioner of Customs passed Order-in-Original No. 01/DC/CUS/2015 dated 25/03/2015 wherein he rejected transaction value in respect 843 Bills of Entry and enhanced assessable value for assessment of duty to the some extend to which value was enhanced originally. Aggrieved by the said Order-in Original No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order through respective Bills of Entry and rejected the appeal filed by the appellant. Aggrieved by said Orders-in-Appeal the appellant is before this Tribunal. 4. The grounds of appeal are as follows: A) There are various varieties of 'Aluminium Waste Scrap' such as Twitch, Tense, Taint, Tabor, Troma, Tally Zorba, Tough etc. and the price of each variety of aluminium scrap depends on the negotiation between the buyer and the seller and that the price is fixed on the basis of the marked condition, demand and supply, content of aluminium and the expected recovery of aluminium from such scrap. B) Section 14 of Customs Act provides for arriving at assessable value on the basis of transaction value which means t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in violations of the provisions of law. He has relied on following final orders passed by this Tribunal. 1) Prayas Woollen Pvt. Ltd. Versus Commissioner of Customs (Import), Mumbai reported at 2016 (332) E.L.T. 376 (Tri.- Mumbai). 2) Venture Impex Pvt. Ltd. Versus Commissioner of Customs (Import General), New Delhi reported at 2016 (338) E.L.T. 759 (Tri.-Delhi). 3) PNP Polytex Pvt. Ltd. Versus Commissioner of Customs, Nhava Sheva reported at 2015 (318) E.L.T. 649 (Tri. - Mumbai). Further, he contended that as held in the case of Prayas Woollen Pvt. Ltd. goods viz . rags being a residual product cannot be of standard quality and characteristics, quality, size, shape, colour etc. of rags varies from consignment to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent required to be examined for enhancement of assessable value. Further, we find that as held in the case laws stated above and as provided by Section 14 of Customs Act, 1962, the assessable value has to be arrived at on the basis of the price which is actually paid and in a case the prices is not sole consideration or if the buyers and sellers are related persons then after establishing that the price is not sole consideration the transaction value can be rejected and taking the other evidences into consideration the assessable value can be arrived at. Such exercise has not been done in these cases on hand. Therefore, we reject the enhancement of assessable value in respect of the Bills of Entry which are involved in all the appeals being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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