Order Date – 06 March 2023

Parties: Sedna Impex India P Ltd, Garg Impex, & Soir International Vs C.C.-Mundra

Facts –

• The Appellants, Sedna Impex India P Ltd & others, had imported goods originating from China and cleared declaring the price in the bills of entry.
• The original adjudicating authority rejected the value declared by the appellant and re-determined the value of goods as per NIDB data under Rules of Customs Valuation Rules, 2007 and assessed bills of entry.
• The appellant has claimed the benefit of Notification No. 30/2004-CE dtd. 19.07.2014 as amended by Notification No. 34/2015-CE dtd. 17.07.2015. However, upheld the order of original adjudication authority.

Issue –

• Whether the valuation of goods by the appellant is in order?

Order –

• The Tribunal held that admittedly in the present cases, there is no such evidence produced by the Revenue except reference to the NIDB data. Hence the enhancement of value on the basis of NIDB data cannot be accepted.
• The Tribunal relied on the decision of this tribunal in the appellant’s own matter of M/s Sedna Impex India Pvt. Ltd. vide final Order dtd. 18.02.2022 wherein it was held that the appellant is entitle for exemption Notification No. 30/2004-CE as the condition of non availment of Cenvat Credit need not to be satisfied by the importer in respect of imported goods. The same has been clarified by the vide Circular No. 1005/12/2015-CX dated 21.07.2015. 
• Further, it is a settled law in various judgments that the benefit of exemption notification can be claimed at any stage, therefore, even after clearance of goods, when the exemption benefit claimed the same should be extended to the assessee. In view of the above decisions, it is settled that the appellants are entitled for the exemption from payment of CVD under notification No.30/2004-CE. Hence the appeal is allowed.