Rachna Gupta ORDER
Rachna Gupta, Member (J)
1. Present is an appeal filed being aggrieved of order of Commissioner (Appeals) dated 31st October, 2017.
2. The facts relevant for the disposal of present appeal are that the appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2016 for clearance of their imported goods i.e. high melting scrap and light melting scrap classifying them under Chapter heading 7204 4900 of the Customs Tariff Act, 1975. The Assessing Officer has found the value of these imported goods to be lower than the value of import as per the data available in National Import Database (NIDB). The value was accordingly reassessed. The differential duty was charged and was paid by the appellant. However, he challenged the said re-assessment vide various appeals. Earlier the Commissioner (Appeals), Bhopal had remanded all initial 320 orders back to jurisdictional Assistant Commissioner of Customs to re-assess the bills of entry appealed against and to pass an appealable speaking order after affording the appellant a reasonable opportunity of being heard. For 200 bills of entry thereof appeal was filed twice and for remaining 4 bills of entry, appeal was filed thrice) and common adjudication order in Original No. 14-327 dated 27th April, 2017 was passed upholding the re-assessment by the Revenue. The Commissioner (Appeals) vide its order under challenge has partly allowed the appeal, aggrieved thereof is the present appeal.
3. While arguments of both the ld. Parties have been heard, the appellant submitted that the Department has made the case of under-valuation, but solely relying on the basis of NIDB Data. It is alleged that NIDB Data alone is not sufficient for rejecting the bills of entry of the appellant. It is impressed upon that the Department itself has arrived upon the said conclusion vide order of Commissioner dated 1st August, 2016 where the Commissioner had observed that the assessment of bills of entry on enhanced assessable value has been done by the Customs without citing any reason and without giving the appellant the opportunity to present evidences in their support. It is on the basis of the said observation that the matter was remanded back and order under challenge culminated. The appellant while relying upon Section 14 of the Customs Act has submitted that while re-assessing the bills of entry, the Adjudicating Authority neither cited any reason for rejecting the transaction value nor shown any special circumstances while not adopting the transaction value therein. The Deputy Commissioner vide order dated 01.05.2017 while holding that complete reliance on NIDB data for assessment of metal scrap is not proper has relied upon the metal Bulletin. While adjudicating the appeal against this order, the Commissioner (Appeals) vide its order dated 31.10.2017 again remanded the matter however holding that NIDB data and even the metal Bulletin has wrongly been relied upon by the lower authority. It is impressed upon that another round of litigation as directed vide order under challenge is highly unsustainable. Appeal is accordingly, prayed to be allowed.
4. While rebutting these arguments, ld. D.R. has impressed upon that Directorate General of Valuation, Central Board of Excise and Customs itself has impressed upon at NIDB Data i.e. National Import Data Base as an Electronic Data Base focusing on Customs Valuation and classification aspect of all goods imported at various Customs stations in India. The........