Sree Rajendra Textiles Vs Commissioner of Customs (CESTAT Chennai)
The appellant imported Raw Silk Yarns in hanks and declared the goods under CTH 50020010 in the Bills of Entry. The department considered the declared transaction value incorrect and initiated proceedings for enhancement of the value. After adjudication, the Original Authority rejected the transaction value, enhanced the value, ordered confiscation of the goods and imposed redemption fine and penalties. The Commissioner (Appeals) rejected the appellant’s appeal for non-compliance with pre-deposit. The appellant thereafter filed the present appeals before the Tribunal and submitted that the entire pre-deposit of 10% of the confirmed duty demand had been made before the Tribunal.
On merits, the appellant submitted that the issue of enhancement of value of imported silk yarn in hank form had already been considered by the Tribunal in earlier cases. In Final Order No. 40631 – 40635 / 2023 dated 03.08.2023, the Tribunal had dismissed departmental appeals against an order setting aside enhancement of value. In the case of M/s. Hanuman Weaving Factory, by Final Order No. 40772 and 40773 / 2023 dated 12.09.2023, the Tribunal had also set aside enhancement of value, redemption fine and penalties concerning imports of the same goods. The appellant contended that the reasons for enhancement in the present case were identical and that there was no evidence supporting enhancement of the declared value.
