9911796707
TMI Blog1992 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared by the importers/appellant herein appeared to be low, investigations were made and a show cause notice was issued to them proposing to determine the price on the following grounds :- (i) The price of similar goods quoted in the mail order catalogue of M/s. A. Andrews & Co. Ltd. is Hong Kong dollar 17.005 per lock. (ii) According to a quotation cited in the show cause notice the price of same goods from the same manufacturer is US $ 5.10 per dozen. After issue of the show cause notice on the above grounds asking the appellant to explain why the goods should not be confiscated under Section 111(m) of the Customs Act and why they should not be penalised under Section 112 ibid and after receipt of their reply dated 20-6-1989 to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that the price list relied upon by the department is dated October 25, 1988 whereas the goods have been imported by an invoice dated 13-2-1989. Therefore, such price list cannot be made applicable for the goods imported in a subsequent year i.e. 1989. The price list, he submits, does not indicate whether the price indicated therein of the various goods relates to wholesale price or retail price of such goods. He has also pointed out that in the remarks below the price list it is clearly stated that the above quotations are subject to change without notice and all orders are subject to final confirmation by the manufacturers. He, therefore, submits that the price given in the price list is merely of tentative nature and this cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le document, according to him is highly suspicious and should not be taken into consideration at all. 2.3 The learned advocate in support of the aforesaid submissions has relied upon the following citations :- (1) 1990 (45) E.L.T. 444 (Paras 4 & 5) - Sippy Pramod Steel Alloys Pvt. Ltd. v. C.C., Mad. (2) 1990 (45) E.L.T. 24 (Calcutta) - Trident Television Pvt. Ltd. v. C.C. (3) 1989 (44) E.L.T. 325 (Para 6) - C. C. v. Automotive International (4) 1989 (42) E.L.T. 598 - Nikon Systems Pvt. Ltd. v. C. C. (5) 1988 (34) E.L.T. 65 (Para 6) - M/s. Janta Traders v. C. C., Bombay (6) 1987 (32) E.L.T. 724 (Paras 6, 7 & 9) - Walia Enterprises, Amritsar v. CC&E, Chandigarh 3. Opposing the contentions of the appellant's counsel, learned JDR, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC) - Sharp Business Machines Pvt. Ltd. v. C.C. On the evidentiary value of the telex quotation, learned JDR submits that it has been held in the case of Satellite Engineering Ltd. by Bombay High Court [1987 (31) E.L.T. 356 Para 23] that Department is not bound to disclose the name of the addressee of the telex/FAX message and no violation of principles of natural justice takes place on that account. He, therefore, submits that telex quotation is a good piece of evidence corroborating the price of the relevant goods in the price list of the manufacturers. 3.1 In his rejoinder, the learned advocate for the appellant has submitted that Satellite Engineering Ltd. ratio does not apply to the facts and circumstances of this case. In that case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods in the course of international trade on the strength of Tribunal's decision in Automotive International, supra, but the decision in that case is distinguishable on facts. It came to notice in that case that the item under import was not finding a place in the 1984 price list which was relied upon by the department. The Tribunal's decision in the said case, therefore, cannot be an authority that price lists would not constitute a sufficient evidence for determining the value of the aforesaid goods. The other cases relied upon by the learned counsel for the appellant as rightly pointed out by the learned JDR, do not relate to the price lists. They are based on some other form of evidence which on their own facts and circumstances hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department to corroborate this piece of evidence by some other evidence. The telex/FAX quotation relied by the department is of doubtful validity in view of the objections taken by the learned advocate. Nevertheless, as we have already held that price list of October 25, 1988 is a clinching evidence in this case. Reliance placed by the learned advocate on a contemporary evidence which shows more or less the price declared by the appellant herein is of no assistance to the appellant inasmuch as the department has disputed those prices and it is for this reason that the matter has gone to the High Court of Bombay. Therefore, interim order relied upon by the learned advocate for the appellant is of no assistance in this case. 4.3 We also o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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