C/12474/2018 — Messrs Maize Products vs Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH – COURT NO. 03

CUSTOM Appeal No. 12474 of 2018

[Arising Out Of OIA-AHD-CUSTM-000-APP-084-18-19 Dated-31/07/2018 Passed By Commissioner of CUSTOMS-AHMEDABAD] Messrs Maize Products …..Appellant P.O. Kathwada, AHMEDABAD, GUJARAT

VERSUS

C.C.-Ahmedabad …..Respondent Custom House, Near All India Radio Navrangpura, Ahmedabad, Gujarat

APPEARANCE: Shri. Amal Dave, Advocate for the Appellant Shri. Himanshu P Shrimali, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (TECHNICAL), MR. RAJU HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA

              FINAL ORDER NO.  A /      11254         /2023 

                                                                     DATE OF HEARING:12.06.2023 
                                                                     DATE OF DECISION:12.06.2023  

Raju This appeal has been filed by Messrs Maize Product against change of assessable value declared by them.
2. Learned counsel appearing for the appellant pointed out that they had imported „Native Tapioca Starch from Vietnam‟. Revenue relying on the data of import of „Native Tapioca Starch‟ of Thailand origin loaded the value for the purpose of assessment of Customs duty. Learned counsel argued that it

h from Vietnam‟. Revenue relying on the data of import of „Native Tapioca Starch‟ of Thailand origin loaded the value for the purpose of assessment of Customs duty. Learned counsel argued that it

2 | P a g e C / 1 2 4 7 4 / 2 0 1 8 - D B

is not permissible to compare goods of different country of origin for the purpose of valuation. He further pointed out that they have given data import of „Tapioca Starch‟ imported from Vietnam at prices more than the declared price. 3. Learned AR relies on the impugned order.
4. We have considered the rival submissions. We find that the Order-In- Original does not specify the details of the contemporaneous import. It reliance on only one import made from Thailand at JNPT vide Bill of Entry No. 4433664 dated 02.03.2016 to load the value. As against this the appellants have submitted the following tables:- Table I. Annexure-‘E’ Date HS Code Country Goods
Qty in Mts.. Price /Mt. Port 10.11.2015 11081400 Thailand Tapioca Starch 65 21233 Chennai 19.10.2016 11081400 Vietnam Tapioca Starch 304 20657 Chennai 21.10.2016 11081400 Vietnam Tapioca Starch 190 31338 Chennai

Table II. Annexure-‘F’ Date HS Code Country Goods
Qty in Mts.. Price /Mt. Port 10.07.2014 11081400 Vietnam Tapioca Starch 69 27011 Chennai 10.07.2014 11081400 Vietnam Tapioca Starch 304 27011 Chennai 21.07.2014 11081400 Vietnam Tapioca Starch 190 25748 Chennai

It is seen that the appellants had declared a price of 0.365 USD Per Kgs.

081400 Vietnam Tapioca Starch 304 27011 Chennai 21.07.2014 11081400 Vietnam Tapioca Starch 190 25748 Chennai

It is seen that the appellants had declared a price of 0.365 USD Per Kgs. It is seen that the said declared price of goods imported from Vietnam has been rejected on the basis of imports different from the country of origin, namely Thailand. The same cannot be allowed for the rejection of declared price. Moreover, from the above table we find that the „Tapioca Starch‟ has been imported from Vietnam at the price from USD 0.30 PMT/Kg from above table in the year, 2016. The difference that the goods imported

3 | P a g e C / 1 2 4 7 4 / 2 0 1 8 - D B

are declared as „Native Tapioca Starch‟ whereas the goods imported in the data submitted by the appellants are described as “Tapioca Starch”.
6. We find that the revenue has not given any evidence of contemporaneous import of „Native Tapioca Starch‟ from the same country of origin i.e. Vietnam and therefore rejection of declared price itself is improper. Since there is no ground for rejection of declared value the loading of value cannot be sustained.

Consequently, appeal is allowed.

(Dictated and pronounced in the open Court)

(RAJU)
MEMBER (TECHNICAL)

    (SOMESH ARORA) 

MEMBER (JUDICIAL)

PRACHI