2025-VIL-2155-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Section 138C of Customs Act, 1962 – Import of goods – Allegation of undervaluation – Rejection of declared value – Appellant is engaged in business of import and trading of goods and is mainly importing LED TV and Drywall Screws – Department got an information about Appellant being engaged in evasion of Customs duty by way of undervaluation of imported goods – In view of the observed under-valuation, department issued show cause notice proposing rejection of declared transaction value, re-determination of value and demand of differential duty – Adjudicating Authority confirmed proposals made in show cause notice – Whether rejection of declared value and re-determination by Adjudicating authority is sustainable – HELD – Impugned show cause notice had raised demand with respect to one live Bill of Entry, through which, Appellant had imported LED TV and six past Bill of Entries, through which, Appellant had imported Drywall Screws. When goods imported vide live Bill of Entry were examined by SIIB on 100% basis, goods were found to be in conformity with Bill of Entry, commercial invoice and packing list. Department had merely relied upon documents which were the print outs of retrieved data. Since department had not followed mandatory requirement provided under Section 138C of the Act, retrieved proforma invoice are not admissible into evidence. Admittedly, rejection of value declared in six Bill of Entries is based on comparison of proforma invoices issued by third party. Comparison of rates with third party is not permissible. Department failed to produce any evidence above Drywall Screws to be undervalued. Entire allegations are the result of mere presumptions and assumptions. Rejection of declared value and re-determination by Adjudicating authority is not sustainable. In light of entire above discussion arrived at with respect to one live as well as six past bills of entry, order under challenge is set aside – Appeal allowed
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