Law: Customs Act, 1969

Section: 194A,81,82(2),202,25(7),25

Customs Act (IV of 1969)---Ss. 25, 81, 82 & 194-A--S. R. O. No. 494(I)/2007 dated 9-6-2007-- Determination of customs value of imported goods--Provisional assessment of duty--Importer filed Goods Declaration for clearance of imported goods--Declared description of goods was confirmed by the department, but declared value of the same was found on lower side than the normal value--Goods were released provisionally under S.81 of the Customs Act, 1969 at total enhanced value and matter was referred to the Directorate General of Customs Valuation for investigation and determination of fair value as per law--Importer was found to have short paid/recoverable duty and taxes--Adjudicating Authority finalized the provisional assessment as per enhanced value determined by Directorate General of Customs Valuation; and ordered the importer to pay off the balance amount--Appellate Authority, having dismissed appeal of the importer against order-in-original of the Adjudicating Authority--Validity--Contention of the importer was that the declared value of the consignment was the transaction value, which was higher, but even then the value was enhanced arbitrarily without disclosing the evidence or giving reasons for such enhancement-- Powers to convert the provisional determination into final determination, was vested with the appropriate Officers of the clearance/Executive Collectorate--S.R.O. No. 494(I)/2007, dated 9-6-2007 which had prescribed the function of the Directorate General of Customs Valuation, did not envisage any role for the said Officer under S.81 of the Customs Act, 1969--Exchange of information/data, or provision of advice by the Directorate General of Valuation to the concerned Collectorate, upon latter's initiative, was an internal activity between the two formations of the department--Mere posting of certain advice electronically on the system by Valuation Officer, would not meet the requirement of final determination of duty and taxes--Such power was only to be exercised by the appropriate Officer in the manner as outlined under S.81 of the Customs Act, 1969; and within stipulated period of six months--Final determination in the present case, was…

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