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TMI Blog2019 (9) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.07.2018 for the clearance of one used motor cycle under TR facility with a declared value of AED 24,500.00 (C&F). The SIIB of the Customs Department investigated the case for suspected violations in the import. The adjudicating authority on completion of the due process found that the appellant has not fulfilled the condition for availing the relaxation from import conditions and is also not eligible for TR facility for the import of the said vehicle. He had also found that the declared value of the imported motor cycle was very low and accordingly, the adjudicating authority re-determined the value of the impugned order. The adjudicating authority had also found that in respect of the goods imported and cleared under Baggage Declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 4.1. Learned Counsel further submitted that the appellant had imported the house hold goods by availing the benefit of TR and the goods were subject to valuation by adjudicating authority at the time of import. After proper assessment of the goods brought by the appellant under baggage mode, it was allowed to redeem on payment of Customs duty as per the re-assessed value and on payment of redemption fine of Rs. 20,000/- and personal penalty of Rs. 15,000/-. He further submitted that as per the Hon'ble Apex Court in the case of Mohan Meakin Ltd. Vs CC, Cochin reported in 2000 (115) ELT 3 (SC)], the Apex Court held that it was obligatory on the part of adjudication authority to find out the market value of goods imported and collect all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Land Transport supported with receipt voucher clearly shows the sale of the vehicle on 07.03.2017 for an amount of 24500 Dhs. The possession certificate issued by RTA Dubai under Government of Dubai shows the previous owner of the vehicle i.e. M/s Al Zulal General Land Transport and transfer certificate shows that the licensing authority issued transfer certificate in the name of the appellant on 08.03.2017. He further submitted that these documents have been issued by the sovereign authority and there is no allegation by the Customs that the said documents are not genuine. He further submitted that the vehicle was imported under Bill of Entry dated 31.07.2018 which clearly shows that it was in his possession for more than a year there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been considered by extending the depreciation as applicable on the import price of the same model bike imported in 2012. He further submitted that as per the Customs Data Bank, the import price of the same bike in 2012 was 19,000 USD only and by extending the benefit of depreciation @ 54%, the assessable value of the bike in 2018 will be Rs. 5,99,127 which is very close to the declared value of Rs. 4,79,408/- whereas the respondent has adopted the imaginary value of Rs. 19,67,895/-. Learned Counsel also referred to the decision of the Hon'ble Apex Court in the case of Eicher Tractors Ltd. Vs CC, Mumbai [2000 (122) ELT 321 (SC)] and also referred the case of Sounds N Images Vs Collector of Customs reported in 2000 (117) ELT 538 (SC) where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the adjudicating authority that the appellant also brought one motor vehicle in 2009 and therefore he is not entitled to bring one more motor vehicle in 2018 is correct as per the Import Policy. Further, we find that the appellant has proved on record by various documents issued by the sovereign authority in Dubai that he purchased the said vehicle from M/s Al Zulal General Land Transport on 07.03.2017 and transfer certificate was issued in the name of the appellant on 08.03.2017 and he has imported the said vehicle vide Bill of Entry dated 31.07.2018 which clearly shows that he was in possession of the vehicle for more than a year and therefore he is eligible to claim TR. Further, we find that the vehicle is manufactured by Honda and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be determined under Rule 8 "using reasonable means consistent with the principles and general provisions of these rules and sub-section (1) of Section 14 of the Customs Act, 1962 and on the basis of data available in India." If the phrase "the transaction value‟ used in Rule 4 were not limited to the particular transaction then the other Rules which refer to other transactions and data would become redundant. 14. It is only when the transaction value under Rule 4 is rejected, then under Rule 3(ii) the value shall be determined by proceeding sequentially through Rules 5 to 8 of the Rules. Conversely if the transaction value can be determined under Rule 4(1) and does not fall under any of the exceptions in Rule 4(2), there is no que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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