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TMI Blog2019 (6) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Principal Commissioner of Customs, Noida. 2. Brief facts of the case are that the appellants imported 14 inch color picture tubes from M/s Chunghwa, Malaysia. During the period from May 2010 to January 2011, appellant imported various consignment of 14 inches colour picture tube and filed 70 Bills of Entry. The price of each colour picture tube was US$20.20 on CNF basis and the payments were made through Bank LCs. The goods were assessed for customs duty and on payment of customs duty the goods were cleared during the period from May 2010 to January 2011. Directorate of Revenue Intelligence detected a case of evasion of anti dumping duty by a firm namely M/s J.R. International related to import of colour picture tubes from M/s Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom M/s Chunghwa Picture Tubes, Malaysia at US$ 20.20 on CNF basis per peace and the period of payment ranged between three to five months. He has also stated that over-valuation in the invoices was done by M/s Chunghwa Picture Tubes, Malaysia on their instructions to avoid payment of anti dumping. On the basis of information in respect of total quantity of 14 inches colour picture tubes imported by appellant a show cause notice dated 29 May, 2015 was issued by invoking extended period of limitation by raising a demand by invoking extended period of limitation under Section 28 of the Customs Act, 1962 for recovery of anti dumping duty amounting to Rs. 7.38 crore in terms of said Notification No.50/2009-Customs. It was alleged that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recorded during investigations, it is evident that the actual price of 14'' CPT imported from M/s.Chunghwa Picture Tubes, Malaysia can be taken as US$ 15.8. The modus-operandi of overvaluation in the import of 14" CPTs has also been revealed by the statements of Shri Vishal Gupta and others. The statements recorded under Section 108 of the Customs Act, 1962 are admissible in the proceedings under the Customs Act, 1962. The fact of overvaluation have been further and independently corroborated by the statements of Shri Sandeep Devgun, commission agent/representative of M/s.Chunghwa Piture Tubes, Malaysia wherein he (i.e.Shri Devgun) also disclosed the actual price of CPTs supplied by M/s.Chungwa Picture Tubes, Malaysia. The disclosures mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. The same was denied by learned Original Authority. The appellant contended before the Original Authority that their case of import had nothing to do with evasion of anti dumping duty by M/s J.R. International and that modus operandi adopted by M/s J.R. International has no relevance in case of import by the appellant and that the imports by M/s J.R. International were made in the year 2009 and the previous period whereas the imports made by the appellant were from May 2010 onwards and anti dumping duty was imposed w.e.f. 24 July, 2008. It was contended before the Original Authority that appellant imported best quality picture tube available for the overseas market and allegation of overvaluation in the import coloured pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 1 crore on the other appellant. Aggrieved by the said order both the appellants are before this Tribunal. 5. We have heard learned advocate Shri K.K. Aanand appearing on behalf of both the appellants. He has submitted that the goods imported during the relevant time from May 2010 to January 2011 through 70 Bills of Entry were assessed to duty and assessing officers did not find a case to impose anti dumping duty in view of the fact that landed value was more than the threshold value required for the imposition of anti dumping duty. The assessments were finalized as long back as May 2010 to January 2011 and Revenue had not filed any appeal against the said assessment and after completing of appeal period assessment became fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. He has further relied on ruling by Hon'ble Supreme Court in the case of C.C.E. & S.T., Noida V/s Sanjivani Non-Ferrous Trading Pvt. Ltd. reported at 2019 (365) E.L.T. 3 (S.C.) and submitted that as held by Hon'ble Supreme Court that Adjudicating Authority is bound to accept price actually paid as transaction value and submitted that without any evidence the transaction value has been rejected by resorting to Rule 12 of said valuation Rules, 2007 whereas the said Rules require to proceed sequentially and no such exercise was done. 6. Heard Shri Gyanendra Kumar Tripathi learned Deputy Commissioner on behalf of the Revenue he has retreated the findings of the Original Authority. 7. We have carefully gone through the record of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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