TMI Blog2018 (7) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of SIIB alert circular without first rejecting transaction value as per procedure under Rule 12 of Customs Valuation Rules, is not legally tenable as held by this Tribunal in the case of Sedna Impex India Pvt.Ltd. [2016 (10) TMI 517 - CESTAT CHANDIGARH]. Refund claim - Section 14 of the Customs Act - Held that:- the value for purposes for refund of special additional duty has no relevance for the purpose of Section 14 of Customs Act, 1962. Appeal allowed - decided in favor of appellant. - C/45 & C/226/2012 - FINAL ORDER NO. 62563-62564/2018 - Dated:- 18-7-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Present for the Appellant: Shri Sudhir Malhotra, Advocate Present for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs.CC-2017 (347) ELT 317 9(T) arguing that the transaction value first has to be rejected under Rule 12 of Customs Valuation Rules, which has not been done. In this regard, he invited the attention to the order of the adjudicating authority and contended that no basis for rejection of value has been given under Customs Valuation Rules. He also contended that the impugned order has been passed on the basis of information on the website and there are no comparable imports of this type of dry dates. Further contention is that the Commissioner (Appeals) has wrongly relied on the value meant for the purpose of refund of special additional duty under Notification No.102/2007-Cus. 4. Ld.AR reiterated the findings in the orders of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held as below:- 8 . We find that 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, therefore, the declared value cannot be enhanced on the basis of DRI alert . 7. We also find in the case of Saraswati Knitwears Pvt.Ltd while examining the enhancement of value on the basis of DRI alert, this Tribunal has held that DRI alert cannot be the basis for enhancement of the value by relying upon the Tribunal s judgment in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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