TMI Blog2004 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... al to rely upon would be the actual importation of cost incurred on that type or category of Vitamin Mixes used in the preparation of Shrimps feed by the supplier of Shrimps and fish products to the respondent. Since such material was available and the same was relied upon by the Commissioner (Appeals) and the tribunal, we do not find any reason to interfere with the same. From the above discussion, it is clear that the Tribunal has applied its mind to the material available on record and on that basis came to the conclusion that the value fixed by the Commissioner of Appeals was a just value. Unable to agree with the contention advanced on behalf of the appellant that the finding as to the valuation made by the Tribunal either suffers f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said import was justified from the evidence produced by the parties, hence, granted the relief sought for by the respondent. In an appeal filed by the Department before the Tribunal as stated above, the Tribunal accepted the view of the Commissioner of Appeals while dismissing the appeal of the appellant herein. 3.Mr. Raju Ramachandran, learned Additional Solicitor General strenuously contended that the Appellate Commissioner and the Tribunal erroneously shifted the onus on the Department to establish the value of Vitamin Mixes imported, by coming to the conclusion that the Department has not established that the evidence produced by the respondents, was not creditworthy, thus erroneously shifted the burden on the appellant. He c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further relied on a judgment of this Court in West Bengal Electricity Regulatory Commission v. CESC Ltd. - (2002) 8 SCC 715 to contend that unless the finding of fact of such forum is perverse or not based on material-on-record, this Court would not interfere with such a finding of fact. 5.Having noticed the arguments of the parties, it is clear that the issue before us is one of fixation of value on imported Vitamin Mixes, credit for which is sought by the respondents. While the Department contends that the same is worth only 8.2 US $ per kg., the respondents claim that the same is worth US $ 36 per kg. From the above contested dispute, it is clear that the issue is one of fact and not involving a question of law and which will have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue value of the products in question unless such imports are of the same quality. Therefore, the Tribunal thought it safe to rely on the evidence showing the value of Vitamin Mix which was used in the production of prawn exported by the respondent. 7.The Tribunal also considered a letter written by the MPEDA which had stated that : As regards the concentration/percentage of Vitamin Mixes for preparation of shrimps feed, it is difficult to give the exact details and vary according to the brands/manufacturer/feed formulae and types of feed. 8.From the above also, it is clear that concentration/percentage of Vitamin Mixes for preparation of Shrimps feed differs from brands/manu-facturer/feed formulae and types of feed, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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