9911796707
TMI Blog2023 (8) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... n whatever was duly given by the appellant. The decision in M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [ 2017 (9) TMI 1142 - CESTAT NEW DELHI ] also requires if such documents are available, then it is for the Assessing Officer to indicate as to why he is not convinced, despite such documents and given reasons for the same - It is found that even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the authority passing the original order, to give its reason as to why the documentary evidence by way of invoice, packing list, Certificate of origin or whatever was available had to be rejected. The reasons in this case, are not available therefore, there is a breach of provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 359) ELT 262 (Tri-Del.), in the matter of Sarda Energy and Minerals Ltd Vs. Commr. C. EX, Raipur. 3. Learned AR reiterates the findings of the lower authorities. 4. Considered. We have gone through the judgment relied upon by the Learned Advocate, we find that para 6 deals with all that is required for implementation of provision of Rule 12 of Customs Valuation Rules, 2007. The Para 6 is reproduced below: 6. In this connection, we have perused the provisions of Rule 12, which enables the rejection of declared assessable value. The said rules provide for proper officer seeking clarification from the importer to provide further information to satisfy the correctness of the declared assessable value. In the present case, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le empowers proper officer to seek various invoices, in case the value is doubted by him. Such documents, inter alia, can be invoices, purchase order or any supporting contract and this depends upon whatever was duly given by the appellant. The decision also requires if such documents are available, then it is for the Assessing Officer to indicate as to why he is not convinced, despite such documents and given reasons for the same. We find that even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the authority passing the original order, to give its reason as to why the documentary evidence by way of invoice, packing list, Certificate of origin or whatever was available had to be rejected. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
