TMI Blog2023 (11) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the adjudication competency of the Deputy/Assistant Commissioner. Though there is no prohibition in law for the Commissioner to undertake adjudication in the impugned case, however, as a matter of practice that is ordinarily, not resorted to. We find that no reasons as required to be adduced for the rejection of the declared value, in terms of sub-rule (2) of Rule 12 of the CVR- 2007, have been spelt out in the present adjudication undertaken by the Commissioner. Also none of the ingredients indicated in Explanation (1) of Rule 12 ibid are also indicated in the adjudication order - the re-enhancement of value for assessment purposes, undertaken when the goods were already assessed and exercise for enhancement of declared value was alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned Departmental Representative. 2. The appellant have filed this appeal assailing the order of the learned Commissioner of Customs Port, Custom House Kolkata, whereby he has rejected the declared unit value of the imported goods and has ordered its re-determination in terms of the Customs Valuation Rules, 2007. Consequently, the adjudicating authority directed confiscation of the offending goods and ordered its redemption on payment of redemption fine besides a penalty of Rs.10,000/- was also imposed on the importer appellant, under the provisions of Section 112(a) of the Customs Act. 3. We note that the appellant is an importer of auto parts and imported items such as auto accessories like Wiper Blade, Radiator, Cylinder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the Customs (Valuation Determination of Value of Imported Goods) Rules, 2007. The imported goods were assessed enhancing the declared value. 5. The appellant contends that of the various items imported by them- 29 types in all the officers had verified the declared value with reference to past importation and assessed Bill of Entry under second appraisement system, enhancing the value of 12 items, whereby appropriate duty at the revised/re-determined import values was paid. It is their case that hundred per cent of the imported goods were examined in the presence of the SIIB Officers and no excess quantity was observed. In the past as well, the importer had imported like items on two occasions where also the goods were examined by SI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the rejection of the declared value, in terms of sub-rule (2) of Rule 12 of the CVR- 2007, have been spelt out in the present adjudication undertaken by the Commissioner. Also none of the ingredients indicated in Explanation (1) of Rule 12 ibid are also indicated in the adjudication order. We also note that this Tribunal in the case of M/s. Lord Shiva Overseas 2005 (181) ELT 213 Tribunal, Mumbai , had observed that no re-enhancement of value was possible once value of goods was enhanced and duty paid thereon. Reassessment was not possible once earlier assessment had become final, without undertaking any appeal or review. Thus, the re-enhancement of value for assessment purposes, undertaken when the goods were already assessed and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 1117 Tribunal Bangalore , as upheld by the Hon ble Apex Court in 2006(196) ELT A-32 , as well as M/s. Gujarat Small Industries Corporation Limited 2005(186) ELT 579 Tribunal , in the context of adoption of contemporaneous values, in the absence of any evidence of payments beyond the transaction values, sequential adoption of the CV Rules, before adopting the value of similar goods with suitable adjustments towards quantity and quality of the goods or in relation to inavailability on record, the adoption of comparable value for identical goods are all applicable to the instant matter. We also note that the learned Commissioner has adopted the value of Indian goods as sold in the Indian market. This certainly cannot form the basis for co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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