ORDER
T.P. Nambiar, Member (J)
1. This is an appeal filed by the department against that portion of the order, wherein, the adjudicating authority enhanced the value of each of the machine from US $ 130 to US $ 185.
2. In the grounds of appeal, the department mentioned as follows :
The Adjudicating Authority has enhanced the declared value of US $ 130 per piece to US $ 185 per diesel engine (used and unreconditioned) which is incorrect as in the case of second-hand used goods comparable value for the same class or of a contemporary period is not relevant. Assessable value of such diesel engine should, therefore, should have been determined as per provisions of Rule 8 of the Customs Valuation (Determination of price of Imported Goods) Rules, 1988. Since the adjudicating authority failed to determine the correct assessable value of the goods in question, short levy of duty occurred in the instant case. In view of the above, the said Order-in-Original of the Additional Collector of Customs, Mangalore is not proper and correct in law. Hence, the Order-in-original is liable to be set aside.
3. The learned SDR, pointed out that in similar cases, the Tribunal has enhanced the value to US $ 235. He, therefore, pointed out that the above said order is not proper and the same may be set aside and remanded for further adjudication, on the point.
4. The learned Advocate Shri Govindarajan, on the other hand, stated that the respondent had filed an appeal against the imposition of redemption fine and penalty. He also pointed out that the above said order passed by the Additional Collector is based on certain parameters and those parameters are not challenged in the grounds of appeal.
5. We have considered the submissions of both the sides. In order to appreciate the arguments of both the sides, we reproduce the material portion of the order passed by the Additional Collector, which reads as follows :
“As per the admitted and fixed pricing schedule of the same supplier of identical goods from the same country the unit price for each unit is 185 US $ upto the quantity of 100 units. Therefore price @ 185 US $ worked out on prepage 2 under Rule 5 of Valuation Rules, 1988 is admissible and accordingly the assessable, value of the consignment of Rs. 4,59,602/- worked out under Section 14 of Customs Act, 1962 is fair and acceptable.”
6. A perusal of this order goes to show that he has taken into consideration the pricing schedule of the same supplier of identical goods from the same country and the unit price, wherein, was mentioned as US $ 185 to the quanti of 100 Units. Therefore, when he has taken into consideration the price of similar goods from the same origin and when this fact was not disputed specifically in the appeal grounds and in the absence of mentioning anything in the appeal grounds as to what is the parameter which is required to be taken in this case, to make a fair value of the goods, we are of the view that no grounds are made out to interfere with the orders passed by the adjudicating authority.
7. Accordingly, this appeal is dismissed.