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2001 (9) TMI 112 - SUPREME COURTWhether order of Tribunal is correct to conclude that the order of the Commissioner is incorrect, inasmuch as on remand it was required to verify and accept the bills of entry dated 12th August, 1993 and 27th August, 1993 & he has not made any attempt to place evidence of contemporaneous import of similar goods and in flagrant violation of the directions given by it the Commissioner has merely relied on the same evidence? Held that:- The order of the Tribunal is wrong and erroneous to the effect of the order of the Tribunal is that the original value of US $ 4.25 disclosed by the respondent stands accepted. This is contrary to the Tribunal's own finding where it had accepted the valuation as per the bills of entry dated 12th August, 1993 and 27th August, 1993 which was US $ 22 per piece and US $ 16 per piece. Secondly, in the order of remand by the Tribunal dated 3rd April, 1996, there was no direction that the two bills of entry dated 12th August, 1993 and 27th August, 1993 were to be verified and accepted. As has already been noticed hereinabove, the direction of the Tribunal in the order was that the Commissioner should get contemporaneous evidence of the value of the goods imported and it is only in absence thereof that the correctness and genuineness of the documents in question had to be gone into. Lastly, the Tribunal erred in coming to the conclusion that the order of the Commissioner was based on the evidence which had already been rejected earlier. The Tribunal in the impugned order overlooked the fact that the decision of the Commissioner on remand was based on the import made by the Hyderabad company at US $ 42 per piece and after giving a discount for the large number of pieces imported, the FOB value arrived at was US $ 33.6 per piece. The order of the Tribunal, therefore, is obviously contrary to the facts on the record and cannot be sustained. Appeal allowed. The impugned decision of the Tribunal is set aside and the decision of the Commissioner of Customs affirmed.
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