TMI Blog2022 (6) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority cursorily states that he has gone through the various the sequential Customs Rules for valuation, there is no evidence to that effect to indicate such diligent application of rules by the lower authorities. The reason for rejection of the declared value is also not brought out clearly. The value adopted was arbitrary on the basis of report claimed to have been submitted by SIIB. Thus, it is found that revaluation of goods by the lower authorities do not show any application of own mind. The careless manner in which duty is confirmed on the appellants is evident from the fact that valuation of shoes and sandals was made at Rs.85 per pair and the Notification No.1/2017 prescribes a rate of 2.5% for the shoes and sand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soever else. The condition is thus set aside - Appeal allowed in part. - CUSTOMS APPEAL No. 40017 of 2022 - FINAL ORDER No. 40263/2022 - Dated:- 24-6-2022 - MS. SULEKHA BEEVI, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri S. Baskaran,Advocate - For the Appellant Shri S. Balakumar, AC (AR) - For the Respondent ORDER M/s.SK Enterprises have imported a consignment of Kids Shoes, Plastic Goggles, Hot Fix Stone, ModelingColor Clay, Sandle, PU belt, Party Fun items etc. and filed a Bill of Entry No.3199945 dated 18.03.2021. During the course of examination of the goods by SIIB, it was found that there were 25 bales of optical lenses and 6 bales of soft toys with foam and 2 bales of soft toys without foa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has not supplied a copy of the report given by SIIB and moreover the said para-8.2 is also not found in the impugned OIO. 2.2 He further submits that in respect of shoes and sandals, the IGST rate was levied at 18% whereas the same requires to be levied at 2.5%. Ld. Counsel submits that appellate authority has also blindly confirmed the OIO without going into the details of the case or the submissions of the appellants. He submits that the OIA and OIO may be set aside and the Department may be directed to issue a detention order as goods have been detained and could not be cleared at the instance of the department. 2.3 Ld. Counsel relies on the following cases : (i) Assistant Commissioner of Customs, Chennai Vs Kanishka Enterpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods was made in arbitrary manner without giving any cogent reasons whatsoever. The lower authorities have also not adhered to the principles of natural justice. The revaluation of goods was done at the back of the importer. Though the original authority cursorily states that he has gone through the various the sequential Customs Rules for valuation, there is no evidence to that effect to indicate such diligent application of rules by the lower authorities. The reason for rejection of the declared value is also not brought out clearly. The value adopted was arbitrary on the basis of report claimed to have been submitted by SIIB. Thus, we find that revaluation of goods by the lower authorities do not show any application of own mind. 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department and the Department has disallowed the same. In the absence of any order either permitting or rejecting the issuance of detention certificate, this Tribunal cannot entertain the request of the appellants. However, from the facts and circumstances of the case, it is evident that the detention of the goods was because at the instance of the Department and subsequent proceedings initiated by the Department. Therefore, the appellants are within their right to seek detention certificate from the Department. However, this Tribunal not be a writ court cannot suo motu direct the authorities to issue a detention certificate in respect of impugned goods. We find that the appellants are well advised to approach the concerned authority for i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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