Custom, Excise & Service Tax Tribunal
M/S Om Drishian International Ltd vs Cce, Delhi Iv on 16 October, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. III DATE OF HEARING : 16/10/2014. DATE OF DECISION : 16/10/2014. Customs Appeal Nos. 92-96 of 2010 [Arising out of the Order-in-Appeal No. 30-34/Cus/Appl/DLH-IV/ 2009 dated 30/10/2009 passed by The Commissioner of Central Excise (Appeals), Delhi I, Faridabad.] For Approval and signature : Honble Ms. Archana Wadhwa, Member (Judicial) Honble Shri Rakesh Kumar, Member (Technical) 1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of : the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair : copy of the order? 4. Whether order is to be circulated to the : Department Authorities? M/s Om Drishian International Ltd. Appellant Versus CCE, Delhi IV Respondent
Appearance Shri Prem Ranjan Kumar, Advocate for the appellant.
Mrs. Suchitra Sharma, Authorized Representative (Jt. CDR) for the Respondent.
CORAM : Honble Ms. Archana Wadhwa, Member (Judicial) Honble Shri Rakesh Kumar, Member (Technical) Final Order No. 54033-54037/2014 Dated : 16/10/2014 Per. Archana Wadhwa :-
All the appeals are being disposed by a common order as the issue involved is identical.
2. After hearing both the sides, we find that the appellants imported five consignments of Chinese origin ball bearings of various types and filed different bills of entries. The goods were examined alongwith the examination of the relevant documents and the same were found to be as per invoice, packing lists and bill of lading etc.
3. The dispute in the present appeal relates to the assessable value of the ball bearings. The lower authorities enhanced the value of the bearings based upon the Circular No. S/26-Misc.-2195/05 VA dated 24/09/2008 issued by the Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava Sheva. Vide the said Circular, the value of different sizes of Chinese ball bearings was mentioned. In as much as the said Circular was issued on the basis of average cost of raw material in the international market as well as on the basis of inputs provided by various importers, associations of manufacturers and traders, All India ball bearings, merchant associations, the floor prices were fixed accordingly. Having gone through the impugned orders, we find that the Revenue has solely relied upon the said Circular issued by the Commissioner of Customs. There is no other evidence to reject the transaction value. Only provision for fixing certain assessable value for the purpose of assessment is Section 14 (2) of the Customs Act, 1962 under which the Central Government by a notification fixes the tariff values on which the imported goods are to be assessed. Such assessable values cannot be fixed by the assessing officer on their own.
4. Tribunal in the case of Commissioner of Customs, New Delhi vs. Nath International reported in 2013 (289) E.L.T. 305 (Tri. Del.) has considered an identical situation and has held that the instruction issued by the Commissioner of Customs (Import), Mumbai cannot be solely adopted for enhancing the assessable value without first rejecting the transaction value and the invoice value. Further it was held that such enhancement, without examining the quality of the goods and the size of the ball bearings etc. which were of different sizes, cannot be held to be justifiable.
5. By following the above decision of the Tribunal, we set aside the impugned order and allow all the appeals with consequential relief to the appellant.
(Dictated and pronounced in open court) (Archana Wadhwa) Member (Judicial) (Rakesh Kumar) Member (Technical) PK ??
??
??
??
2