Page 211 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] RBT EXPORTS PVT. LTD. v. COMMISSIONER OF CUSTOMS (PORT), KOLKATA 257

2020 (372) E.L.T. 257 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
S/Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T)
RBT EXPORTS PVT. LTD.
Versus
COMMISSIONER OF CUSTOMS (PORT), KOLKATA
Final Order Nos. 76416-76417/KOL/2019, dated 23-10-2019 in Appeal Nos.
C/77625-77626/2018
Valuation (Customs) - Export of leather jackets - Overvaluation in
order to higher amount of drawback - Solely on the basis of sample test report
of Council of Scientific and Industrial Research - Central Leather Research
Institute (CSIR - CLRI) indicating in its second report the lower cost break up
pursuant to suggestion made by DRI’s communication letter sent to it, rejec-
tion of declared value not justified particularly when said institute not an au-
thorized agency to determine price of export goods - Further, valuation of ex-
port goods has to be done in terms of Customs Valuation (Determination of
Value of Export Goods) Rules, 2007 by sequential application of Rules thereof
- Order of adjudicating authority directly applying Rules 5(a) and 5(c) ibid
without first ruling out possibility of applicability of Rules 3 and 4 ibid not
sustainable particularly when no market enquiry conducted in respect of the
export consignment - Section 14 of Customs Act, 1962. [paras 12, 13, 14, 15, 16]
Appeals allowed
CASES CITED
Commissioner v. Vishal Exports Overseas Ltd. — 2007 (209) E.L.T. 331 (S.C.) — Relied on .. [Para 10, 16]
Peerless Consultancy Services Pvt. Ltd. v. Commissioner
— 2013 (291) E.L.T. 201 (Tribunal) — Referred………………… ................................. ………...[Para 6]
R. Kishan & Co. v. Commissioner —2016 (331) E.L.T. 91 (Tribunal) — Relied on ......................... [Para 16]
Siddachalam Exports Pvt. Ltd. v. Commissioner — 2011 (267) E.L.T. 3 (S.C.) — Referred ........... [Para 10]
REPRESENTED BY : Shri Abhishek Jaju, Advocate, for the Appellant.
Shri A.K. Singh, AR, for the Respondent.
[Order per : Bijay Kumar, Member (T)]. - The appeal is directed against
Order-in-Original dated 28-3-2018 passed by the Commissioner of Customs by
which the following order has been passed :-
(a) I order to confiscate goods attempted to be exported under the cover
of 8 (eight) Shipping Bills Nos. 1678919, 1678990, 1678991, 1678998,
1678993, 1679035, 1679036 and 1679037 all dated 17-10-2016 under
Section 113(i) and 113(ia) of the Customs Act, 1962 read with the pro-
visions of Section 124 of the Customs Act, 1962. The goods are howev-
er allowed to be exported under without any Drawback benefit sub-
ject to payment of penalties as ordered
(b) I reject the value of the goods in terms of Rule 8 of Export Valuation
Rules, 2007 read with Section 17(4) of the Customs Act, 1962 and re-
determine the value at the rate of Rs. 1,000/- (Rupees One Thousand)
per piece in terms of Rule 5 of the Export Valuation Rules, 2007 read
with Section 14 of the Customs Act, 1962 thereby rendering the actual
EXCISE LAW TIMES  15th April 2020  227