TMI Blog2018 (4) TMI 1650X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) has considered all relevant facts and the order passed by him is as per law. Valuation of goods - Held that:- The respondent did not have any purchase invoices in respect of the imported goods at the time of his arrival in Delhi and as a result the Revenue was compelled to adopt the internet based value for the goods in this case. But while adopting the internet based value the Additional Commissioner has been fair enough to reduce the internet value by 30%, apparently because internet based values are further bargained and discounts upto 30% are generally given by the sellers in Singapore or other countries. However, the Commissioner (Appeals) has questioned the validity of the internet based value in the first place. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the duty under Section 28. The Government upholds the redemption fine and penalty imposed by the Additional Commissioner in his order and set aside the Commissioner (Appeals)’s Order in toto - revision application allowed. - F. No. 380/35/B/14-RA - Order No. 57/2018-Cus - Dated:- 2-4-2018 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application No. 380/35/B/14-RA, dated 20-1-2014 is filed by the Deputy Commissioner of Customs, IGI Airport, New Delhi, against the Order-in-Appeal CC(A)Cus/608/2013, dated 28-10-2013, passed by the Commissioner of Customs (Appeals), New Delhi, whereby the appeal of the respondent, Mr. Sanjay Nangia, has been allowed and the Order of the original authority demanding Customs dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons also namely Mohit Bhandari, Kishore Kumar and Ram Avadh Singh. On the appeal of the respondent before the Commissioner (Appeals), the Order of the Additional Commissioner has been modified to the extent the value of the goods taken by the Additional Commissioner, after reducing 30% from internet prices, has been further reduced by the Commissioner (Appeals) resulting into lowering of Customs duty and the redemption fine and personal penalty have also been drastically reduced to ₹ 130000/- and ₹ 145000/- from ₹ 5.00 lakh and ₹ 5.00 lakh respectively. In addition, it is also held by the Commissioner (Appeals) that interest is not payable by the respondent until the goods are released by the Department to him. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A preliminary objection has been raised that the Deputy Commissioner of Customs is not legally competent to file a revision application against the Order of the Commissioner (Appeals) and no Review Order of the Commissioner of Customs directing the proper officer to file the present revision application has been placed before the Government. But this objection is found to be baseless as a Review Order No. 121/2013, dated 18-12-2013 has been issued by the Commissioner of Customs directing and authorizing the Deputy Commissioner of Customs to file the present revision application and thus the applicant has properly filed the revision application before the Government. On merit, the respondent has pleaded that the Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duty on sale of goods and payment of customs duty is the responsibility of the buyer only in his country depending on applicable law and different rates of duties. Thus, even when the Commissioner (Appeals) has accepted internet based value of the goods, abatement of 55% in the internet price of the goods for the above stated reason is entirely illogical and unreasonable. Since the Additional Commissioner had already reduced the internet price of goods by 30% considering the element of trade discount etc., Commissioner (Appeals) did not have any reason to further reduce it and that too without providing any convincing reason. The Commissioner (Appeals) has further accepted the respondent s claim to justify reduction in value of goods on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quire any further elaboration in the light of Section 28AA of the Customs Act as per which a person who is liable to pay duty under Section 28 is also liable to pay interest at the rate fixed under sub-section (2) whether such payment is made voluntary or after determination of the duty under Section 28. The Government also finds that while the Commissioner (Appeals) has drastically reduced the redemption fine and penalty, no cogent reason has been given for doing so and he has just stated that the redemption fine and penalties are reduced by keeping in view the specific circumstances of this case, etc. But factually the Commissioner (Appeals) has not considered the specific circumstance of this case at all inasmuch as despite it being a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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