Hyundai Motor India Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that the Investigation Report is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending parties by a statutory authority. Thus, investigation report is not appealable order.
Facts- The appellants are manufacturers of automobile passenger cars in India. The appellant is one of the 100% wholly owned subsidiary of M/s. Hyundai Motor Company, South Korea. The appellant regularly imports various automobile components, parts, assemblies and sub-assemblies from overseas countries. These are sourced from both related parties and also unrelated parties and are being cleared through the three seaports of Chennai and the Air Cargo Complex, Chennai.
The appellant submitted that the Special Valuation Branch (SVB), of the Custom House, has issued an Investigation Report (IR) regarding the related party imports made by them. The appellant was apprehensive about the outcome of the IR on the quantum of duty liability, not only for the bills of entry already provisionally assessed but also for the bills of entry to be filed on day-to-day basis. They hence requested SVB to re-examine the IR. On 23.10.2023 a letter was issued by the Additional Commissioner, SVB, to them, stating that there is no provision for reexamination of the IR. Aggrieved by the said letter they filed an appeal before the Commissioner (Appeals). The said Authority held that the IR is not an appealable order as per the Customs Act and rejected their appeal. Hence this appeal.
