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Cus – Without rejecting transaction value, NIDB data cannot be resorted to for the purpose of enhancement of value: CESTAT

2019-TIOL-2490-CESTAT-ALL

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH, ALLAHABAD
COURT NO. I

Customs Appeal No.70076 of 2017

Arising out of Order-in-Appeal No.NOI-CUSTM-000-APP-426 to 431-16-17, Dated: 29.09.2016
Passed by Commr.(Appeals), Central Excise & Customs, Noida

WITH

(i) Customs Appeal No.70077 of 2017
(ii) Customs Appeal No.70166 of 2017
(iii) Customs Appeal No.70167 of 2017
(iv) Customs Appeal No.70168 of 2017

Arising out of Order-in-Appeal No.NOI-CUSTM-000-APP-426 to 431-16-17, Dated: 29.09.2016
Passed by Commr.(Appeals), Central Excise & Customs, Noida

Date of Hearing: 15.05.2019
Date of Decision: 15.05.2019

M/s INDUSTRIAL EXIM PVT LTD
(GOENKA HOUSE, 44 DDA COMMERCIAL COMPLEX
ZAMRUDPUR, NEW DELHI)

Vs

COMMISSIONER OF CUSTOMS
(INLAND CONTAINER DEPOT LONI, GHAZIABAD)

Appellant Rep by: Request for Adjournment
Respondent Rep by:
 Shri Rajeev Ranjan (Addl.Commr.) AR

CORAM: Archana Wadhwa, Member (J)
Anil G Shakkarwar, Member (T)

Cus – All the appeals relate to valuation of aluminium scrap imported by assessee during the relevant period – The value of same was enhanced by assessing officer based upon the NIDB data – The transaction value declared by importer does not stand rejected by lower authorities on the basis of any evidence indicating the same to be incorrect – The officers merely rejected the same and enhanced the value on the basis of NIDB data – The Supreme Court in their recent decision in case of Sanjivani Non-Ferrous Trading Pvt. Ltd. 2018-TIOL-447-SC-CUS have upheld the Tribunal decision laying down that without rejecting the transaction value, NIDB data cannot be resorted for the purpose of enhancement of value – As such, no merits found in impugned order passed by Commissioner (A) – Accordingly the same is set aside: CESTAT

Appeals allowed

Case law cited:

C.C.E. & S.T., Noida v. Sanjivani Non-Ferrous Trading Pvt.Ltd. – 018-TIOL-447-SC-CUS…Para 3

FINAL ORDER NOS. 71063-71067/2019

Per: Archana Wadhwa:

After rejecting the request for adjournment as the issue involved in the present appeals is duly covered by the latest decision of the Hon’ble Supreme Court, we proceed to decide the appeals. Accordingly we have heard the learned A.R. for the Revenue.

2. All the appeals relate to valuation of the aluminium scrap imported by the appellant during the relevant period. The value of the same was enhanced by the assessing officer based upon the NIDB data. On appeal Commissioner(Appeals) observed that such rejection of transaction value and enhancement on the basis of the NIDB data was in accordance with the law. However, he remanded the matter to the original adjudicating authority with directions to re-assess the value of the imported goods at the lowest value of the range of import value given in NIDB data. All the appeals arise out of the said common order of Commissioner(Appeals).

3. On going through the said orders we find that the transaction value declared by the importer does not stand rejected by the lower authorities on the basis of any evidence indicating the same to be incorrect. The officers merely rejected the same and enhanced the value on the basis of NIDB data. The HC.C.E. & S.T., Noida v. Sanjivani Non-Ferrous Trading Pvt.Ltd. reported at 2019 (365) E.L.T. 3 (S.C.) = 2018-TIOL-447-SC-CUS Hon’ble Supreme Court in their recent decision in the case of have upheld the Tribunal decision laying down that without rejecting the transaction value, NIDB data cannot be resorted for the purpose of enhancement of value. As such we find no merits in the present impugned order passed by Commissioner(Appeals). Accordingly the same is set aside and all the appeals are allowed with consequential relief.

(Dictated and pronounced in open court)

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