9911796707
TMI Blog2023 (3) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner vide impugned orders has enhanced the value of the imported goods i.e. "Enamelled Aluminum Wire" of various dias imported vide Bill of Entry Nos.436074 dated 13.10.2008 and 441097 dated 10.11.2008 weighing of 14859.42 kgs and 14550 kgs. of the same respectively consigned from China. The ld. Commissioner vide impugned orders while rejecting the transaction value declared in terms of Section 14 of the Customs Act, 1962 read with Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, has re-determined the assessable value thereof under Rule 5 read with Rule 8 of the Customs Valuation Rules, 2007 demanding payment of differential duty, confiscating the said goods under Section 111 (m) of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted hereinabove. 2.4 On the basis of visual examination while the goods were found to be of the sizes and in the quantity as declared, the Department, however, claimed that the imported goods were Enamelled Copper Clad Aluminium Wires. Under the circumstances, the impugned goods were allowed provisional clearance. The goods were subjected to chemical test and the appellants also submitted the test certificate in respect of the imported goods. The impugned goods were also got tested by Shri Ram Institute for Industrial Research, Delhi, wherein the copper content was found to be less than 0.01 percent by weight. The said test report thus substantiated the appellants' contention that the goods imported were Enamelled Aluminum Wire. In support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner also sought to determine the value of the imported goods in terms of Rule 8 based on the LME price and thus arrived at US$ 4.5 per kg as re-determined value. Thus, in respect of the goods imported vide Bill of Entry No.436074 dated 13.10.2008, he upheld the demand for differential duty of Rs.5,59,557/-. Upon confiscation of the said goods, however, released them provisionally upon payment of redemption fine of Rs.4,75,000/-. He also imposed personal penalty of Rs.1.50 lakhs on the importer under Section 112 (a) and ordered accordingly. 2.7 In so far as the goods imported vide Bill of Entry No.441097 dated 10.11.2008, are concerned, the ld. Commissioner similarly redetermined the transaction value and ordered for payment of dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esium Alloy Wire imported at Nhava Sheva can also not offer a realistic comparison of identical goods as they do not match in terms of the description and quantity. The manufacturers' Certificate state that Enamelled Aluminum Wire under import was manufactured out of scrap. The said Certificates are reproduced hereunder : For Bill of Entry No.441097 dated 10.11.2008 Manufacturer : Gaungdong Metals & Minerals Import & Export Group Corporation, 774 Dongfeng Road (East), Gaungzhou, China CERTIFICATION "TO : KARAN INTERNATIONAL We certify that our Enamelled Aluminium Wire is manufactured of Aluminium scrap and so the aluminium price is not based on the London Metal Exchange. We supply you the enameled aluminium wire size 0.15 mm, 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the manufacturers that the import goods were produced out of scrap. Therefore to contend the valuation of import goods based on the value of prime material holds no legal substance and is liable to be quashed as the said imported goods viz. Enamelled Aluminium Wire are not the products of virgin material but manufactured out of scrap. The findings of the ld. Commissioner are therefore based on incorrect facts and assumptions rather than cogent and reliable evidence. 4.3 It is our considered view that it would not be appropriate to allege mis-declaration on the part of importer either for the description of the goods or for their valuation as the comparison rendered by the Department cannot be upheld under the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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