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TMI Blog2020 (10) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi (hereinafter referred to as "the appellant/importer‟) has imported a consignment vide BE No.8131129 dated 10.01.2017 containing Sunglasses of various models, and evaded the applicable duties of Customs by way of undervaluation of imported goods. The consignment was accorded RMS (Risk Management Scheme) status, as such, the consignment was not subjected to usual customs procedure of examination before clearance and the consignment was cleared on 10.01.2017 itself. Since, the consignment was already cleared, a search was conducted at the registered premise of the importer at 43/15, East Patel Nagar, new Delhi. During the search, it was found that the address at which the importer had obtained IEC number was that of a residence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the importer in terms of the quantity and description made. However, the goods were detained for further investigation. 5. In compliance to the summons dated 12.01.2017, Shri Vivek Kak, Chief Executive Officer of the importer company appeared before the Superintendent (Preventive) on 17.01.2017. Shri Vivek Kak submitted a copy of the authorisation signed by Smt. Amrita Khurana Sharma, Director of the importer company, authorising Shri Vivek Kak to appear before the Department in relation to the investigation. The statement of Shri Vivek Kak was recorded under Section 108 of the Customs Act, 1965, wherein he, inter alia, stated that he is working in the capacity of Chief Executive Officer of the Company, and he is authorised to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are sold by the online retailers, as per their calculations and they get 40% of the value fixed by those retailers on which they give discount as per their policy and demand. Sh. Vivek Kak provided signed copies of the print outs of the online sale made by those retailers and stated that 40% of the price received by them includes the duties of Customs paid by them during the import, and 20% as their profit margin. Further, the amount received by them also includes Rs. 40/- as their outward freight in relation to shipment of each piece. Taking into consideration of the factors stated by Sh. Vivek Kak, import values for the purpose of levy of duties of customs on the models of sunglasses imported by the importer were re-determined, and a ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration all the above mentioned charges and duties. Sh. Vivek Kak went through the chart and he agreed with the valuation arrived. In token of his acceptance of the re-determined value of the goods and the methodology adopted for arriving at the appropriate assessable value of the goods, imported by the importer company, Sh. Vivek kak appended his dated signatures on the chart tabulated. On being asked, he stated that in past also they had made one import of those models of sunglasses vide BE no. 5074250 dated 18.04.2016. On being asked, as to whether he agreed to pay differential duty to be worked out on the basis of valuation of the sunglasses arrived at by the department, to which he had agreed. He stated that they agree to pay the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty is bad and uncalled for. Without transaction value being rejected as required under Section 14 of the Act, the revaluation undertaken by Revenue is ab initio void. Further, the MRP of Retailer (third party) like Flipcart, Amazon etc., cannot form the basis of valuation under the Valuation Rules. The provision of Rule 12 of Valuation Rules do not authorise rejection of declared/ transaction value and redetermination of the same for the purpose of CVD. Further, there is no case of any misdeclaration, and hence rejection of transaction value is hit by the provision of Section 14 of the Customs Act. Learned Commissioner was pleased to reject the appeal upholding the adjudication order. 9. Being aggrieved, the appellant is before this Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the admitted fact that the goods never seized, the order of confiscation and redemption fine is bad. 10. Learned Authorised Representative appearing for the Revenue relied on the impugned order. It is further urged that as the appellant had agreed to the proposed re-valuation, enhancing the transaction value. Thus, the appellant cannot take a turn around and agitate in appeal. Reliance is placed on the ruling of coordinate Bench of this Tribunal in Advanced Scan Support Technologies vs. Commr. of Cus. Jodhpur -2015 (326) ELT 185 (Tri. Del.), wherein the case of consignment value enhancement, based on the website with respect to CT Scanner machine, which were used and old, it was held that enhancement of transaction value on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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