Tushar Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi)
Assessing officer has enhanced the declared value on the ground that those are not inconsonance with the current market price of similar goods being sold in the Indian market. However, the adjudication order does not indicate as to how and where the market survey has been conducted and also how the transaction value has been rejected without following the Valuation It is a fact that the appellant has accepted the enhanced value and paid the differential duty, but only for the reasons that the consignment was incurring a heavy demurrage and detention charge by the custodian. Therefore, the acceptance of enhancement of the price by the department is not at their own volition but under compulsion so as to avoid heavy demurrage and detention charges. If any transaction value is to be rejected by the assessing officer it has to be done under the provisions of Section 14 of the Customs Act read with Customs Valuation Rule 2007 as stated above. No such exercise has been undertaken by the adjudicating authority and also by learned Commissioner (Appeals), while passing the impugned order. In view of above, we set aside the impugned order and allow appeal with consequential benefit.
FULL TEXT OF THE CESTAT JUDGEMENT
This appeal seeks to assail order dated 13 November, 2018 passed by the learned Commissioner (Appeals) wherein the order passed by lower adjudicating authority has been affirmed while rejecting the appeal filed by the appellant. The appellant M/s Tushar Trading Company, 693/5, Gurgaon, Haryana has imported consignment of mixed items at declared assessable value of Rs. 18,99,147/- for clearance of the said imported consignment. The Bill of Entry was filed along with the export invoice and other related document for clearance of imported consignment at ICD, TKD, New Delhi.
2. On the basis of intelligence, regarding mis-declaration of value of the imported goods covered by the above Bill of Entry, the consignment was put on hold for check on 26.5.2016. During examination, it was found that the following items were found to be contained in the container No. TGHU8311979/40”.
