TMI Blog2020 (2) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has stated that the goods were found to be branded, the information as to which brand the goods were belonging to is totally missing in the adjudication order. The objection raised by the appellant in respect of documents which were load port documents is valid and Revenue could not establish that the load port documents were admissible evidence for relying for initiating any proceedings. The department could not establish as to how the information about load port document was procured by the Revenue and therefore the information stated in the Show Cause Notices obtained from exporting country is not reliable as evidence. Other than that there is no evidence relied on in the Show Cause Notice for alleging undervaluation - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry were filed during the period from 2011 2012. Accordingly, both the appellants filed a total of 13 Bills of Entry. It appeared to Revenue that special valuation of the consignments was required for arriving at the assessable value. Therefore, investigations were taken up in the year 2011 12. After a gap of around five years, the appellants were issued with Show Cause Notices in 2016. It was stated in the said Show Cause Notices that the goods were imported from Dubai, UAE and goods were shipped from Germany and on scrutiny of documents indicated that no brand name etc. were mentioned while filing the Bills of Entry and they were suitable for high-end vehicles. It was stated that the high-end vehicles were such as Audi, BMW, Benz etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public domain and therefore he has held that the goods were undervalued by the appellant and he has enhanced the value and confirmed the customs duties proposed in both the Show Cause Notices. Further, he has confiscated the goods and gave option to redeem the same on payment of redemption fine. He has further imposed penalty on the appellants. Aggrieved by such orders, the appellants are before this Tribunal. 3. Heard the learned counsel Shri B. Venugopal. He has submitted that the Load Port Documents which Revenue has relied were provided to the appellants but the authenticity of such documents was questioned by them as the documents were neither endorsed nor signed by any of the shippers or load port authorities of the country of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted. He has also relied on the ruling of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Noida Vs. Sanjivani Non-Ferrous Trading Pvt. Ltd. reported as 2019 (365) ELT 3 (SC). He has relied on para 10 of the said ruling which is reproduced as follows:- 10. The law, thus, is clear. As per Sections 14(1) and 14(1A), the value of any goods chargeable to ad valorem duty is deemed to be the price as referred to in that provision. Section 14(1) is a deeming provision as it talks of deemed value of such goods. Therefore, normally, the Assessing Officer is supposed to act on the basis of price which is actually paid and treat the same as assessable value/transaction value of the goods. This, ordinarily, is the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as provided under clause (l) of Regulation 6(1), since the goods were under detention by the orders of the proper officer for the purpose of investigation by SIIB, appellant should not be charged with any rent or demurrage under the said goods. He has further requested to order for early release of the goods. 5. Heard the ld. ARs for Revenue who supported the impugned orders. 6. Having considered the submissions from both sides and on perusal of records, we note that though the adjudicating authority has stated that the goods were found to be branded, the information as to which brand the goods were belonging to is totally missing in the adjudication order. We also note that the objection raised by the appellant in respect of documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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