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2014 (1) TMI 1527 - HC - CustomsImport of fitness equipment - Under valuation of products - appeal against the order of Customs and Central Excise Settlement Commission - Held that - Commission did not consider the submissions of the parties at all while dealing with the import from the US in calculating the freight and insurance component. Para 19 of the impugned order shows that the Commission accepted the petitioner s argument on this score. However what are the reasons that impelled the Commission to reject the petitioner s submissions in para 22 are not known. This opinion betrays an ex-facie error. This does not amount to the petitioner ventilating the grievance by which it is seeking to dissect the findings of fact choosing to retain what is in its favour and rejecting what is not. Simply put the Commission s order is silent on the aspect with what the petitioner is aggrieved. Consignments which are in respect of identical goods though from different sources while there could arguably be justifiable reasons to take a differential approach in the absence of any spelt-out or considered reasons discernable to the Court or reader such differential treatment would amount to discrimination plainly clothing this Court with jurisdiction on this score - matter is accordingly remitted to the Commission limited on this aspect. The Commission shall indicate its position after giving notice to the parties and granting such hearing as is warranted in law - Decided in favour of assessee.
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