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2020 ] HIM LOGISTICS PVT. LTD. v. COMMR. OF CUS., NEW DELHI ICD TKD EXPORT 117

of the CMM, Patiala House and is further mentioned in the bail order dated 3-5-
2016. It is established principle of law that a statement retracted cannot be con-
sidered as a confessional statement and cannot be relied upon for drawing ad-
verse inference.
19. That the goods under import not containing beef have been valued
by the respondents on the basis of NIDB. The Learned Counsel states that Reve-
nue have valued as per Rules 3 and 4 of the Valuation Rules for the reason that
NIDB data taken by the Department for similar/identical goods being imported
in various ports throughout the country, contains food supplements which are
imported from USA. Thus, these are not of Chinese origin as in the case of the
appellant. That the goods manufactured and coming from China, are not identi-
cal or similar to goods from USA and hence prices are not comparable. There-
fore, the value of the goods can only be computed under Rule 7 of the Valuation
Rules, that is, the deductive value method which provide for - subject to the pro-
visions of Rule 3 of the Rules, the goods being valued are identical or similar im-
ported goods, are sold in India, in the condition imported at or about the time at
which the declaration for determination of value is presented, the value of im-
ported goods shall be based on the unit price at which the imported goods or
identical or similar goods are sold in the greatest aggregate quantity to persons
who are not related to the sellers in India, subject to the following deductions :-
(1) Either the commission usually paid or agreed to be paid or the addi-
tion is usually made for profits and general expenses in connection
with sales in India of imported goods of the same class or kind.
(2) The usual cost of transport and insurance and associated costs in-
curred within India.
(3) Customs duties and other taxes payable in India by reason of im-
portation or sale of the goods.
(4) If neither the imported goods nor the identical or similar goods are
sold at or about the same time of importation of the goods being
valued, the value of imported goods shall subject to the provisions
of sub-rule (1)(b) based on which the unit price at which the import-
ed goods or identical or similar goods are sold in India at the earli-
est date after importation before the expiry of 90 days after such
importation.
(5) If neither the imported goods nor identical goods nor similar im-
ported goods are sold in India in the condition imported, then the
value shall be based on the unit price at which the imported goods
after further processing are sold in the greatest aggregate quantity
to persons who are not related to the seller in India.
20. The value of goods as per the Department is valued at
Rs.2,29,03,044/-, as per data taken from the Internet, which is an admitted fact by
the Department, the value of goods cannot be taken under Rule 3 or Rule 4 of the
Rules. Hence the goods are required valued under Rule 7 after allowing neces-
sary deductions as stipulated. Thus value shall be as follows. Selling price in In-
dia, as reduced by -
(i) 30% of Customs duty
(ii) percentage of commission 5%
(iii) percentage of transportation 5%
EXCISE LAW TIMES  1st April 2020  279