Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs Valuation adjudicating authority |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: rr. 4 to 8 - Valuation of goods - Allegation that value of goods entered for exportation was wrongly declared and thereby undue drawback amounts claimed by exporter - Department sought for market opinion regarding the value of goods - Held: The procedure prescribed u/s. 14(1) of Customs Act and particularized in r.4 has to be adopted to determine the value or goods entered for exports - Ordinarily, the price received by the exporter in the ordinary course of business is to be taken to be transaction value for determination of Value of goods under export, in absence of any special circumstances indicated u/s. 14(1) and r 4(2) - The initial burden to establish that the value mentioned by the exporter in the bill of export or the shipping bill, as the case may be, is incorrect, lies on the Department - Therefore, once the transaction value u/r 4 is rejected, the value must be determined by sequentially proceeding through rr 5 to 8- In the instant case, neither the adjudicating authority nor the CESTAT dealt with the matter as per the procedure prescribed under the Act - At the threshold, instead of first determining the value of the goods on the basis of contemporaneous exports of identical goods, the Department erroneously resorted to a market enquiry. Matter remitted to adjudicating authority for consideration afresh - Customs Act, 1962 - ss. 14(1 }, and 114.Customs Act, 1962: s. 130E(b) -Scope of - Discussed. |
Judge | Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 255 |
Petitioner | M/s. Siddachalam Exports Private Ltd. |
Respondent | Commissioner Of Central Excise Delhi-III |
SCR | [2011] 4 S.C.R. 695 |
Judgement Date | 2011-04-01 |
Case Number | 810 |
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