TMI Blog2023 (4) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... the proprietor of the appellant, a detailed order dated May 04, 2017 was passed by the Assessing Officer for re-determination of the market value and this order was upheld by the Commissioner (Appeals) by order dated May 31, 2019. The appeal filed by the appellant to assail this order has been dismissed by order of date. It appears that for this reason the customs house agent of the appellant accepted the value on the hardcopies of the Bills and the differential duty was also paid by the appellant. As the re-determined amount was accepted by the customs house representative of the appellant, there was no necessity for the Assessing Officer to pass a speaking order. The Commissioner (Appeals) in the order that has been impugned in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. Date Declared value of the goods (in Rs.) Duty payable (in Rs.) Total Duty Payable after value enhancement (in Rs.) 1. 9554524 04.05.2017 12,27,318/- 2,98,913/- 5,09,731/- 2. 9554516 04.05.2017 12,34,931/- 3,00,743/- 5,12,951/- 3. 9554517 04.05.2017 12,73,661/- 3,10,824/- 5,27,372/- 4. 9683204 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority had the reasons to doubt the Truth/accuracy of the value declared in relation to imported impugned goods. In this regard, the Appellant along with the appeal have submitted copy of department s letter dated 09.06.2017 issued from F.No. VIII(ICD FBD)6/Speaking Order/Sukhdev/196/17/349 addressed to the Appellant regarding Bills of Entry No. 9554524, 9554516 9554517 all dated 04.05.2017. The letter reads as under- The said Bills of Entry were assessed after enhancement of value as per the investigation conducted by Customs (Preventive), New Delhi in the case of import of identical goods and as per 010 No.27 DLI/CUSTM/PREV/ASR/ADC/202/2017 dated 05.05.2017 passed by the Additional Commissioner of Customs (Preventive) and as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zance of the order dated May 05, 2017 passed by the Additional Commissioner of Customs (Preventive) in the case of identical goods imported by the appellant at about the same time. It needs to be noted that this order dated May 05, 2017 was assailed by the appellant in Customs Appeal No. 52191 of 2019 and this appeal has been dismissed by order of date. The said appeal was as in connection with similar aluminium alloy wheels of 17 inches, 18 inches and 19 inches imported by the appellant from China at about the same time. The market value was determined on the basis of a market survey conducted in the presence of the proprietor of the appellant and as per the opinion given by the shopkeepers, the retail sale price and the market value was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
