TMI Blog2019 (9) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... case also a layman will not be able to decide the nature of the product and possible use for such product. Reference to website cannot be the only basis for loading the value of the imported goods and demanding differential duty. The goods lying in the Customs charge need to be examined and a suitable expert opinion as to the nature of the goods. Therefore, proper valuation of the goods is required to be re-determined in the light of Section 14 of the Customs Act 1962 read with the Customs Valuation Rules 2007. The impugned order is set aside and the issue is remanded to the adjudicating authority for passing a denovo order after getting the goods examined by an expert for taking opinion as to the exact nature of the goods. Such expert opinion as well as the basis for re-determination of value, should be shared with the appellant and an opportunity should be given for rebuttal of the same - Appeal allowed by way of remand. - Customs Appeal Nos.79753, 79754, 79756 of 2018 - FINAL ORDER NO. 77082-77084/2019 - Dated:- 26-9-2019 - SHRI P. K.CHOUDHARY, MEMBER(JUDICIAL) AND SHRI C.J.MATHEW, MEMBER(TECHNICAL) Shri V.N.Dwivedi, Advocate for the Appellant (s) Shri S.S.Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.82 4 DVB Remote for Set Top Box Remote for Set Top Box 5,000 13.21 3. DRI undertook investigation to ascertain the proper/correct description of import goods vis-a-vis value. DRI found that two items of import goods appearing in B/E 2740311 and SL no. 1 of B/E 3429617 are identical. The item declared as Main PCB for DVB with connector / MPEG Card was MPEG-2 Card . The item at SL. No. 2 (of B/E 3429617) was found to be MPEG-2 Card with extra facility such as USB Port connectivity. Item no. 1 (of B/E 2740311) and those at Sl. No. 3 (of B/E 3429617) are identical i.e. SMPS Power Supply Board used for controlled power supply in set Top Box. DRI further found that MPEG-2 Cards are used for converting the source signal into contents in a form that can be displayed on the TV Screen or other display device and SMPS Power Supply Board is used for controlled power supply in Set top Box. The DRI ascertained the correct value of the goods by referring to NIDB Data for contemporaneous import prices in comparable quantity. The item MPEG Card with USB Slot/port facility has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Top Box Remote for Set Top Box 5,000 13.21 13.21 4. During investigation, DRI recorded the statements of Sh. Yeshray Singh and Sh. Satendra Singh, respectively Director and Manager of the importer, which were later retracted. 5. In course of investigation, the importer deposited an amount of ₹ 38,93,712/- towards payment of Customs Duty. 6. On 21.05.2018, the goods covered by Bill of Entry No. 2740311 dated 05.08.2017, were released upon deposit of ₹ 50,00,000/- against security as per order No. FO/75591/2018 dated 20.3.2018 passed by this Tribunal in an Appeal arising out of Order-in-Original No. F. No. S60(VA B)-360/2017(Misc.) dated 01.01.2018 passed by the Commissioner u/s 110A of Customs Act, 1962. 7. After conclusion of investigation, Show cause notice dated 10th February 2018 was issued and after conclusion of adjudication process on contest, the impugned order dated 31st August 2018 was issued in which the adjudicating authority held as follows:- i) The declared assessable value is rejected under Rule 12 of Customs Valuation (Determination of Value of Imported Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority found that it was incorrectly assessed by the officer. The Adjudicating Authority further found that the Assessing Officer should have consulted the NIDB for proper assessment. 9. Ld. Advocate appearing for the appellants further submits that the same Adjudicating Authority in respect of goods imported against Bill of Entry No. 2763068 dated 07.08.2017 by M/s Balaji Enterprises, Delhi in Remand Adjudication Order, i.e. Order-in-Original No. Kol/Cus/Commissioner/Port/07/2019 dated 19.02.2019, in terms of Order No. FO/A/77057-77058/2018 dated 06.12.2018, passed by this Tribunal, re-determined the value of the identical goods as follows: Items Declared Items found Qty. found in pcs. Declared unit price (Rs.) [CIF] Redetermined unit price (Rs.) [CIF] Power Supply for DTH SMPS Card 232200 6.455 28.61 Main PCB for DVB with connector DVB-S MPEG-2 Card 50000 19.363 80.69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower Supply for DTH the Investigating Agency has concluded that the imported goods were SMPS Power Supply Board used for control power supply . The appellants contention is that these are meant for Free to Air Set Top Box used for receiving unencrypted broad-cast signals. In this case also a layman will not be able to decide the nature of the product and possible use for such product. Reference to website cannot be the only basis for loading the value of the imported goods and demanding differential duty. The goods lying in the Customs charge need to be examined and a suitable expert opinion as to the nature of the goods. Therefore, proper valuation of the goods is required to be re-determined in the light of Section 14 of the Customs Act 1962 read with the Customs Valuation Rules 2007. 18. In view of the above discussion, the impugned order is set aside and the issue is remanded to the adjudicating authority for passing a denovo order after getting the goods examined by an expert for taking opinion as to the exact nature of the goods. Such expert opinion as well as the basis for re-determination of value, should be shared with the appellant and an opportunity shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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