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TMI Blog2019 (2) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... tomobile motor parts such as Heat Exchanger, Condenser and magnetic clutch assemble. The Customs entertained a view that the appellant had been importing these items at heavily under invoiced price including parts of air conditioner, accordingly the officer of SIB, New Custom House, New Delhi visited the premises of the appellant and resumed two Bills of Entry viz. Bill of Entry No. 113121 dated 17.11.1997 and Bill of Entry No. 10080 dated 17.1.1998. The appellant had imported the consignment of aforestated parts and the same were cleared after assessment and examination by the Customs. It was found during the investigation that the appellant has imported heat exchanger, filter drier, magnetic clutch assembly declaring the value of Rs. 9.40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted price to the extent of 30% from the supplier however, he could not submit the country of origin certificate. In the country of origin certificate, it was agreed by Shri G.R. Batra that the same indicated origin of Japan. It was explained by him that heat exchanger and condenser imported by them at Singapore $4 per piece after mutual meeting in China. However, same has been embossed made in the Japan in order to get market popularity. Similarly, filter dryer which had also been imported Singapore $ 7.15 per piece by M/s Sanden Vikas at the strength of invoice of M/s Product International Pvt. Ltd., Singapore but the same is not comparable with the import by the appellant. 4. However, the Show Cause Notice was issued to the appellant imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere cleared on payment of duty in the year 1997 and 1998. However, demand has been raised in 2002 after the lapse of 4/5 years. The assessed Bill of Entry was not appealed against by the department and, therefore, is not open to the Revenue to raise the demand under the provisions of Section 28 of the Customs Act as there was no mis-declaration on their part. Reliance was placed on the decision of Hon'ble Supreme Court in the case of Collector of Central Excise, Kanpur Vs. Flock (India) Pvt. Ltd. - 2000 (120) ELT 285 (SC) and Priya Blue Industries Ltd. Vs. CC (Pre.). - 2004 (172) ELT 145 (SC). Ld. Advocate therefore, argued that the impugned order is , therefore, not sustainable. 7. On the other hand, ld. DR on behalf of Revenue reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt made by the appellant travelled to Hon'ble CESTAT in G.R. Batra Vs. Commissioner of Customs, Trivandrum - 2006 (206) ELT 843 (Tri.-Del.), wherein it is held as under : "5. We have considered the submissions made by both the sides. In this case, the value of the condensers imported by the appellants were enhanced solely on the ground that the condensers imported by M/s. Sanden Vikas India Limited, Faridabad from M/s. Sanden Corporation, Japan were valued at US $ 45.60 per piece. We find that M/s. Sanden Vikas India Limited, Faridabad had imported condenser from Sanden Corporation, Japan where identification mark for these condenser are 001Z-RU26692E and these have been described as the component as per part No. IS-087860 whereas the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er as well as the CHA has stated that the condenser imported by the appellants were identical to those imported by M/s. Sanden Vikas, Faridabad. We find that nowhere in the statement of CHA this fact has been stated. Revenue also could not show this after verification of the statement. We find that in the statement of Shri G.R. Batra, Prop, of the appellant concern, it is stated that "I have been shown a copy bill of entry No. 113121 dated 17-11-1997 filed by my company along with invoice No. 57521 dated 30-10-1997 issued by M/s. Uniden Systems (S) PTE Ltd., Singapore and corresponding country of origin certificate. It is true that in the country of origin certificate the manufacturer of goods have been mentioned as M/s. Sanden Corporation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst this order before Hon'ble Supreme Court was dismissed in Civil Appeal No. 3391/2006, wherein it is held as under: "The issue is as to whether the value of condenser imported by the respondent is $ 4 per pipe as declared by the respondent-assessee or it is to be taken at $45.6 per piece which was declared by the Revenue. The Tribunal has recorded the findings that goods in question imported were of China in original whereas the Department wanted to compare the same with the goods imported from Japan for the purpose of claiming the aforesaid value. On that ground, the Tribunal rejected the case of the Revenue and further recorded that since no other evidence is produced by the Revenue to arrive at the transaction value, the value as d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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