Page 228 - ELT_1_1st April 2020_Vol 372_Part

114 EXCISE LAW TIMES [ Vol. 372

from Sea Efforts Ltd., the shipper dated 9th March, 2016 and 6th March, 2016 to
the effect that due to oversight, unintentionally the goods meant for some other
clients got mixed, resulting in mistake in shipment. Sea Efforts Ltd. also accord-
ingly requested the appellant to apply for re-export for sending the goods back
to them. However, the appellant applied for provisional release of the seized
goods vide letter dated 11th April, 2016. The provisional release was allowed
vide communication dated 23rd August, 2016, by the Department on the follow-
ing terms.
 Payment of Customs duty of Rs. 6,60,675/- as declared in the Bill of
Entry No. 3866704 dated 13-1-2016;
 Submission of Bond of Rs 2,34,81,523/- equivalent to re-determined
value of seized goods i.e. food supplements not containing beef pro-
teins and A4 plain copy paper;
 Furnishing of Bank Guarantee of Rs. 40,87,525/- equivalent to 30%
of differential Customs duty of food supplements not containing
beef proteins and A4 plain copy paper;
 Furnishing an undertaking that the importer will not dispute the
identity of the seized goods;
11. It appeared to Revenue that the value of the undeclared imported
goods found concealed with the declared goods, under Section 14 is not availa-
ble, as there is no declared transaction value. Hence in terms of Section 14(2),
value shall be determined as per the Customs Valuation (Determination of Price
of Imported Goods) Rules, 2007, hereinafter called ‘the Valuation Rules’. It ap-
peared to Revenue that under Rule 3 of the Valuation Rules transaction value of
identical goods or similar goods can be adopted. As the data for value of identi-
cal/similar food supplements is available in Customs NIDB of Directorate Gen-
eral of Valuation, the same will be considered. Further in terms of Notification
Number 49/2008-C.E. (N.T.) issued under Section 4A of the Central Excise Act,
food supplements are classifiable under Tariff Item 2106 90 99, are subject to as-
sessment on the basis of ‘retail sales price’ (RSP) for purpose of levy of ‘Addi-
tional Customs duty. This notification prescribes for an abatement of 35 per cent
from the RSP for determination of the value for levy of CVD. The value of food
supplements as available on the internet, where the country of origin was US,
imported at various ports in India, was taken and accordingly the food supple-
ments not containing beef, as per table herein above was valued at Rs.
2,29,03,044/- and the duty payable was determined at Rs. 1,28,73,481/-, as fol-
lows :

Table 6B : Duty on Food Supplements not containing Beef
S. Descrip- Quan Unit RSP Assess- BCD CVD Edu HSE ACD Total
No. tion tity price able Cess Cess Value
Value
I ii iii iv v vi=iii*iv vii= vii=iii*v xi=0. x=0 xi=0.04 xii=vii
o.3*v *0.65*.125 02* .01* *(vii+vi +vii+ix
(vii (vii ii+ix+ +x+xi
+viii) +viii) x))
1 ON Gold 1000 1036.85 3045 1047209 314166 247406.25 11231. 5615.7 23136.7 601556.
Standard 45 2 8 2
100%
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