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TMI Blog2018 (4) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are arising out of a common impugned order. Therefore, they are taken together for decision. 2. The brief facts of the case are that the appellants imported various items of readymade garments, such as Girls Knitted Top, Girls Cotton Top, Girls Ensembles, Girls Skirts, Baby Pants, Baby Socks, Girls Pyjama, Baby Blanket, Baby Jacket, Baby cap, etc. and filed in all 130 Bills of Entry, earliest Bill of Entry being Bill of Entry No.67/2014-15 dated 09/09/2014 and last bill of entry being No.163/2015-16 dated 02/02/2016 at CCSI Airport, Amausi, Lucknow. The above stated 130 bills of entry were assessed provisionally as per the provisions of Section 18 (c) of Customs Act, 1962 on the reasonable belief that the declared retail sale price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for such sale. He further refused the plea submitted by the appellants in their defense letter dated 01/03/2016 and held that the importer, that is present appellant had deliberately miss-declared the Retail Sale Price of the items with intention to evade duty by resorting to undervaluation of goods. Holding such findings the Original Authority issued 130 Final Assessment Orders dated 26/03/2016 to 29/03/2016 in respect of Bill of Entry No.67/2014-15 to Bill of Entry No.163/2015-16 wherein all final assessment orders were issued, resorting to the above stated provisions of said Rules, 2008 on the basis of maximum retail price as reported to him by the investigating officers through letter dated 05/02/2016. The Original Authority enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Section. 4. The statements and invoices of the dealers relied upon by the assessing officer were unauthenticated photocopies and there is no mention of witness in whose present the statements were recorded and the invoices were resumed. Further, none of them have been examined by the assessing officers himself nor they were produced for cross examination and Department has relied on such statements which were recorded on the back of the assessee in which there is no indication that there has been any flow back of the said proceedings to the appellants and that such statements cannot be basis for enhancement of the value. 4. Heard the learned counsel for appellants who has submitted copies of following statements:- I- Statement record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has submitted that for invoking said provisions it is to be established that the enquiries were made at the same time. In the present case had importer obliterated the Retail Sales Price after clearance from Customs Authorities then only the market enquiries would be relevant. He has submitted that there is no evidence that the Retail Sale Prices of the goods imported by them were obliterated by them and also submitted that all enquiries were made during the period from 16/01/2016 to 19/01/2016 for the goods for which Bills of Entry were filed for the period from 19/09/2014 to 02/02/2016 which also includes some period which was after the enquiries were conducted. He has further submitted that burden was on the part of Revenue to estab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of goods which were procured by them from the importers. They simply handed over such invoices where the description of the goods sold by them tallied with the description of the goods imported by the appellants. That does not establish the link between the goods sold by the said 4 retailers to be the goods which were imported through the above stated Bills of entry. Therefore, we are not satisfied that the data used for enhancement of assessable value was the appropriate data. We, therefore, hold that the Order-in-Original merged with the impugned Order-in-Appeal is not sustainable. 7. Therefore, we allow all the 111 appeals filed by the appellants. The appellants shall be entitled for consequential relief, as per law. (Dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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