Law: Customs Act, 1969

Section: 32

Customs Act (IV of 1969)--Ss. 32(3A), 26(A) & 25A---Valuation Ruling No.Misc/08/2009-1/ 2476 25-A 191 dated 31-10-2009---Fiscal fraud---Powers to determine customs value---Recovery order was passed on the ground that GD was filed without proper application Valuation Ruling and non-application of Valuation Ruling had resulted in short payment of Government Revenue---First Appellate Authority observed that evidential data showed that the identical goods were being assessed at the relevant time @ US $ 2.71 per Kg, @ US $ 2.78 per Kg and @ US $ 2.9 per Kg; and goods were liable to be assessed not less than @ US $ 2.40 per Kg---Importer contended that observations of First Appellate Authority was neither based on the Valuation Ruling not evidential data and GD was filed on 26-10-2009 and the Valuation Ruling was issued on 31-10-2009; that the said Valuation Ruling could not be applied retrospectively ; that Valuation Rulings were estimates, if the same were not followed at the time of earlier appraisement, and that could not be used against an importer which had already appraised and had been made out of charge by the authorities---Validity---Record showed that GD was filed on 26-10-2009 and the Valuation Ruling under S. 25A of the Customs Act, 1969 was issued on 31-10-2009---Valuation Ruling could not be applied retrospectively---Valuation Rulings were estimates, if the same were not followed at the time of earlier appraisement, same could not be used against an importer which had already appraised and had been made out of charge by the authorities---Valuation Ruling dated 31-10-2009 was not applicable as after proper assessment, the goods were made out of charge---First Appellate Authority erred in law by observing that goods were required to be assessed @ US $ 2.40 per Kg as such observation was neither based on valuation ruling nor on any evidential data--Evidential data discussed by the First Appellate Authority showed the assessed values of the identical goods as @ US $ 2.71 per Kg, @ US $ 2.78 per Kg and @ US $ 2.9 per Kg---Record had nothing to show that the identical goods were being assessed @ US $ 2.40 per Kg---Even otherwise show cause notice issued…

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