2025-VIL-2004-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of parts, components and accessories of Trucks - Valuation, MRP-based CVD, Applicability of the Central Excise Act and the Standards of Weights and Measures Act/Legal Metrology Act – Rejection of valuation of imported goods under Section 3 of the Customs Tariff Act, 1975 read with Section 4 of the Central Excise Act, 1944 - Department proposed to redetermine the value under Section 3(2) of the Customs Tariff Act read with Section 4A of the Central Excise Act, which would attract the provisions of the Standards of Weights and Measures Act, 1976 and the Rules made thereunder - Whether the imported goods, being parts and components for heavy-duty trucks used in the mining and construction industry, were liable for valuation on the basis of MRP/RSP or on the basis of transaction value - HELD - As per the Supreme Court judgment in Jayanti Food Processing P Ltd. case, for the applicability of Section 4A of the Central Excise Act, there must be a requirement under the SWMA or any other law to declare the MRP on the package. The thrust of Section 4A is on the packages, and it is only where the goods are sold in packages that the section would be attracted. Hence the view canvassed by revenue that once the goods are specified under the notification, that itself will be a deciding factor, for such goods to be valued and assessed under Section 4A of the Act, cannot be sustained - The show cause notice and the impugned order had referred to the provisions of the Legal Metrology Act, 2009 and the Legal Metrology (Packaged Commodity) Rules, 2011, which were not in effect during the disputed period from January 2007 to August 2008. The law applicable at the time of the relevant facts must be applied, the invoking the provisions of a new law that was non-existent during the occurrence of the relevant facts is a fundamental defect that goes to the core of the matter and undermines the appellant's ability to present an effective defense - The impugned order is set aside and the appeal is allowed
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