9911796707
TMI Blog1984 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 744 picture tubes of 20" size, Hitachi Brand from Hong Kong for the manufacture of colour television sets. On importation, the goods were put under three separate Into-Bond Bill of Entry bearing Nos. 899/134, 135 and 136. The appellants had declared the FOB price of these picture tubes at JY 16480 per piece. The Customs Authorities after making investigations took the view that the correct FOB price of the goods should be JY 23690 per piece. Accordingly, the appellants were served a show cause notice dated 9-8-1983 to explain the discrepancy in the declared value and also called upon as to why action should not be taken against them for infringement of the ITC Regulations. On receipt of the reply to the show cause notice and after granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellants themselves had imported a consignment of colour television picture tubes of 20" a few months earlier and cleared the same at the price of JY 23690 per piece FOB. It was pointed out by the learned Counsel that the appellants did not dispute this position. Their case was that the earlier consignment imported by them was imported under pressing circumstances of urgency to meet their schedule of supply commitments. Further, the earlier consignment was a small one, namely, for 500 tubes only whereas the present importation was a part of a contract for 5000 pieces of which the 3 BEs covered 744 pieces in all. Shri Narasimhan further urged that when the earlier consignment was imported by the appellants they were not aware that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to prove that Hitachi brand tubes are of a superior quality than other brands. Shri Narasimhan submitted that the entire case of the department with regard to the valuation of the goods was based on surmises and factual errors. No attempt had been made to establish that at the relevant time similar goods were imported or were being capable of being imported at prices higher than the ones declared by the appellants. Finally, the department had not adduced any evidence to show that over and above the declared prices in the import documents the appellants had clandestinely made any remittances towards the cost of the goods in question. 3. Shri Ramanathan, the learned Representative of the Collector merely reiterated the grounds set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no cogent evidence on record to prove that there is any special relationship between the appellants and the foreign supplier. This misconception on the part of the lower authorities has been explained by Shri Narasimhan. Similarly, no evidence has been adduced by the lower authorities to show that Hitachi brand tubes are superior to other brands with reference to which the valuation of the appellants goods has been made. We accordingly accept the appellant's contention that the correct assessable value of the goods is as declared by them in the relevant import documents. 5. The infringement of Import Trade Control Regulations on the part of the appellants is directly linked with the valuation of the goods. The I.T.C. licences produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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