Guru Rajendra Metalloys India Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)
CESTAT Ahmedabad held that price cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. Matter remitted to the Assessing Authority.
Facts- These appeals filed by the appellant against various bills of entry assessed by enhancing the value as per DGOV Circular and on the consent of the appellant for enhancement of the value. The Assessing Authority has enhanced the value only on the ground that the appellant have given their consent therefore, the same cannot be disputed.
Commissioner (Appeals) also agreeing with this contention that since the appellant have given their consent the price arrived at on the basis of DGOV Circular is correct and legal and the assessment made thereon cannot be disputed by filing appeal before the Commissioner (Appeals).
Conclusion- Held that the price in any case cannot be enhanced merely on the basis of DGOV circular unless until some strong material is found to support the price which was fetched from DGOV circular. However, this exercise has not been carried out. Therefore, merely on the basis of consent the entire case cannot be decided. As discussed above, since there is no proper basis for the enhancement of the value, this issue needs to be reconsidered by the Assessing Authority, on the basis of any other material, if at all any available. The matter needs to be reconsidered also for the reason that no speaking order was passed by the Assessing authority for enhancement of the value.
