2025-VIL-466-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Valuation, Rejection of Declared Value, Adoption of Surrogate Value - Appellant imported cloves from Indonesia/Tanzania and the declared value was provisionally assessed and enhanced by the Customs authorities. The appellant challenged the enhancement and the matter was remanded to the original authority for finalization. Upon the appellant's failure to furnish evidence to justify the lower declared value, the authorities rejected the declared value under Rule 10A of the Customs Valuation Rules and adopted a surrogate value under Rule 8 of the Customs Valuation Rules - Whether the rejection of the declared value and the adoption of the surrogate value under Rule 8 was legally sustainable - HELD - The rejection of the declared value under Rule 10A was not exceptionable as the appellant had failed to furnish any evidence to justify the lower declared value. However, the manner in which the surrogate value was determined under Rule 8 was not in accordance with the provisions of the Customs Valuation Rules. The authorities had relied on prices in the 'Public Ledger' and declarations in 19 other bills of entry, which were not in conformity with the scheme of 'surrogate value' set out in Rule 8 - the authorities had failed to provide reasons for drawing the 19 bills of entry as surrogate for the transaction value in terms of Rule 8. The revision in value was without the authority of law and the facts did not support the substituted value within the framework of the Customs Valuation Rules. Accordingly, the impugned order is set aside and the appeal is allowed
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