9911796707
TMI Blog2018 (7) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... f Delhi customs Preventive Commissionerate, it was found that the CIF value of the goods imported by the appellant at ICD, Loni during the period of dispute was less than the notified tarrif value of the brass scrap during that period. During inquiry, the appellant submitted cheques for payment of the differential duty on provisional basis as calculated by the officers. Subsequently, the Departmental officers were of the view the assessable value should be adopted on the basis of the tariff value of the brass scrap during the period of import by loading the same by 30% as value addition. 2. On this basis, a show cause notice was issued to the appellant for recovery of differential customs duty of Rs. 11,54,380/- under Section 28 (1) of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, pleaded that the Department has determined the assessable value of the goods by invoking Rule 8 of the Customs Valuation Rules on the basis of tariff value of the brass scrap and by assuming value addition of 30% in the manufacture of brass valves, check valves, cartridge etc. from the brass scrap; that in terms of Rule 3 of the Customs Valuation Rules, 2007, subject to Rule 12, the value of the imported goods shall be the transaction value adjusted in accordance with the provisions of Rule 10 and such transaction value shall be accepted and that if the transaction value cannot be determined under Rule 3 (1), the same shall be determined by proceeding sequentially through rule 4 to Rule 9, that in this case no attempt had been mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. He, therefore, pleaded that the appeal be dismissed. 5. We have considered the submissions from both the sides and perused the records 6. After appreciating the submissions and after going through the impugned order we note that the assessable value of the imported Ball Valves stands enhanced by the Revenue on the findings that the same is less than even the tariff value of the Brass scrap as notified by the Ministry of Finance for the relevant period of import and the importer has not been able to show the manufacturer's invoice. Admittedly, the goods stand imported by the appellant from a trader under an invoice reflecting the transaction value of the goods in question. As per the settled law the transaction value, thou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exhausting applicability of the previous Rules. Even if there was a doubt about the correctness of the transaction value, the onus was upon the Revenue to re-determine the value in terms of said Rules by applying them sequentially. As such without first exhausting earlier Rules which also include adoption of the transaction value as the assessable value it was not proper on the part of the Revenue to enhance the value. 8. Learned Advocate appearing for the appellant has placed strong reliance on various decisions of the Commissioner (Appeals) in respect of identical imports made by the other importers wherein the identical addition of 30% in the value of the goods stands set aside by the Authority. Reference is made to Order-In-Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without their being any evidence cannot result in denial of the transaction value. In a recent decision in the case of Munjal Sanitations V/s C.C., Delhi-IV the Tribunals Final Order No.61855/2017 dated 08.08.2017, the Tribunal dealt with an identical issue where the prices declared by the importer in respect of imported Mini-valve-(Zinc) were rejected by the Revenue on the ground that the same was even less than the Tariff Value of the Brass Scrap/LME price of Zinc. The Tribunal by relying upon the precedent decision set aside the same. 10. Inasmuch as in the present case also, the transaction value has not been rejected by the Lower Authority by production of any positive evidences and the value stands enhanced only on the basis of suspi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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