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2015 (11) TMI 1226 - AT - CustomsValuation - Enhancement in value of goods - claim of benefit of preferential rate of duty - denial of the benefit of Notification No. 321/76-Cus dated 2.8.1976 - Held that:- From the documents, we find that the adjudicating authority has compared the incomparable. The certificate of origin is issued by PIC showing the date of invoice as 12.3.1984 whereas the invoice submitted with the Bill of Entry is issued by the exporter i.e. M/s. Transicom Burma and will naturally be of a later date i.e. on 28.3.1984. On proper appreciation of the documents as well as the fact that the notification No. 321/76 does not require the COO to be issued by any designated authority, in our view the two certificates of origin indicating the COO as Burma cannot be discarded. - Bill of Lading itself says that freight is prepaid. The L/C which would have been definite proof could not be furnished by the appellant after a gap of almost 20 years. In any case Revenue has not submitted any evidence to show that freight and insurance were paid separately. Revenue s case is based on technicalities on account of so called discrepancies some of which we have clarified in the para above. Revenue s case is that the COO issued from Singapore does not indicate the invoice number. Departure date i.e. 28.3.1984 indicated in the COO issued at Singapore tallies with the date of invoice issued by M/s. Transicom. The adjudicating authority has also stated that whereas the COO issued at Singapore shows the weight of the consignment as 203.26 MT. the COO issued by PIC at Burma indicates the weight as 219.6 MTs. We observe that the very same COO issued at Burma indicates total gross weight -219.6 MT total net weight 203.3 MT. It is clear that the authorities below did not compare documents properly. Otherwise they would have been able to reconcile the discrepancies. Another discrepancy pointed out by the adjudicating authority is in the invoices submitted along with the Bill of Entry and the invoice submitted later. Although, they bear the same number and date, the first invoice does not indicate CIF basis whereas the other copy indicates CIF basis. It appears that when the appellant were asked to submit whether shipment is on FOB or CIF basis, they have added CIF on the copy of the invoice submitted later. - there is sufficient co-relation between various documents to support the view that the invoice is on CIF basis. Revenue has not been able to verify from the Bank through which L/C was negotiated to prove otherwise. Therefore the declared value merits acceptance and the benefit of notification No. 321/76 is admissible. Consequently, the duty demand is set aside - Decided in favour of assessee.
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