2019 (9) TMI 1451

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant. Shri Amit Bansal, Senior Standing Counsel with Mr. Aman Rewaria and Ms. Vipasha Mishra, Advocates, for the Respondent. ORDER The Petitioner has preferred the present appeal to assail the order dated 6-3-2019 passed by the CESTAT in Appeal No. C/54012/2018-DB [2019 (370) E.L.T. 1285 (Tri.-Del.)]. The Tribunal by the impugned order has held that the matter requires consideration and con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... saction value in the ordinary course of commerce is to be taken as the assessable value. The Customs Valuation Rules outlines the step by step methodology to be adopted for re-determination of the assessable value in certain cases/The primary requirement for redetermination of the value is that the transaction value should be rejected for cogent reasons prescribed in the Customs Valuation Rules. I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pted such enhancement. They have also relied upon the recent decision in which the Tribunal has taken the view that admitted facts need not be proved. In the case of Sodagar Network (supra), the Tribunal upheld the enhancement of value. The importer had specifically admitted the basis for re-determination of value in his statement. He had also specifically waived the issue of the Show Cause Notice .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad with Customs Valuation Rules before any enhancement of valuation. It has been argued by Revenue before us that the Revenue did not record the basis for such enhancement since the requirement of speaking order was waived by importer. 15. In view of the above discussion, the matter is required to be remanded to the Original Assessing Authority for sharing the basis for such re-assessment w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... large and since the original order was not found to be in accordance with law, in our view, the Tribunal rightly remanded the matter to the original Assessing Authority for carrying out the assessment after sharing the basis for the same with the Petitioner. 3. We accordingly dismiss the present appeal. We make it clear that there are no observations on the merits of the case and matter sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X