2019 (12) TMI 344

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..... Originating from China and declared the unit price in the bills of entry. The Custom department was of view that the value declared by the appellant is substantially low as compared to the value of contemporaneous imports. The appellant at the time of clearance of the goods paid the duty on the enhanced value and waived the SCN. The Assessing Officer passed adjudication order whereby the declared value of the goods imported was re-determined at the value of USD2.20 per KG under Rule CVR, 2007. Being aggrieved by the Order-In-Original assesses filed the appeal before the Commissioner (Appeals) raising two issues one the enhancement of the value adjudicated by the adjudicating authority and claim of exemption from CVD under Central Excise No .....

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..... of appeal, therefore, Ld. Commissioner (Appeals) has wrongly held that only because the notification was not claimed in the Bills Of Entry the same cannot be allowed. He submits that the appeal before the Commissioner (appeals) was filed challenging the assessment, therefore, whatever benefit legally due to the assesses the same could have been considered by the Ld. Commissioner (Appeals). He submits that as regard the CVD exemption under Central Excise Notification No. 30/04-CE the issue has been considered by the Hon'ble Supreme Court in the Civil Miscellaneous Appeal No. 3397 of 2005 in case of M/s. Srf Ltd Vs. CCE, Chennai-I Commissionerate, according to the said judgment the assessee is entitled for exemption notification from CVD unde .....

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..... egally due to the assessee, the Assessing Officer should have extended the benefit of CVD exemption. Since, the appeal was filed against the assessment order passed by the Assessing Officer, the assessee was free to raise all the claim which is legally otherwise available to them at the time of clearance of the goods. Therefore, we do not agree with the Ld. Commissioner (Appeals) in denying the CVD exemption only on the ground that the assessee have not claimed the said exemption in the bills of entry. With our above observation, we are of the view that the matter should be re-considered in respect of both the issues of valuation and exemption notification in respect of CVD. The Assessing Officer shall provide all the documents of contempor .....

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