TMI Blog1998 (2) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposing penalty of Rs. 30 lakhs as alternative imposing penalty of Rs. 5 lakhs and determining the value of the goods at US $ 2245.00 per metric tonne CIF for the purpose of assessment under Rule 6 of the Customs (Valuation) Rules, 1988. 2. Appellant, a trader in India imported Copper Cathodes of CIS origin from a supplier in Canada who shipped the goods from Dubai. Nine Bills of Entry (three dated 8-7-1996 and three dated 25-7-1996) were presented along with copies of contracts dated 26-6-1996 for 60 metric tonnes and 240 metric tonnes respectively and invoices. On account of suspicion about the correctness of the value declared, investigation was resorted to at the end of which show cause notice was issued alleging that the two contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bill and details regarding the port and name of the consignee, etc. are made available to them and containers are requisitioned by the agent after the freight has been agreed to between the loading port and destination and thereafter the containers are given to the shipper. If the stuffing is done inside the port, a copy of the shipping bill duly processed by the Customs is taken and sometimes empty containers are allotted to shipper or their agent for stuffing the cargo outside the shipper s premises. 4. The above particulars make it clear that in respect of six consignments, supplier had booked the containers on 10-6-1996 or 20-6-1996 and stuffing was done during the period from 12-6-1996 to 19-6-1996 in the case of three conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration is what exactly should be the correct assessable value. 5. The Commissioner relied on seven instances of comparable imports at US $ 2245.00 per metric tonne CIF for the purpose of determining the assessable value. The show cause notice and the impugned order indicate that despatch in all the seven cases was made by the same supplier. The appellant now contends, though no such contention was put forward before the Commissioner, that the supplier was connected only with one of the imports, namely, supply of goods of UAE origin. The quantity covered by the seven consignments ranged from 17.70 metric tonnes to 22.41 metric tonnes. The price was uniform, namely, US $ 2245.00 per metric tonne. Three imports were of Copper Cathodes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of quantity. If anyone is in a position to establish that specific discount was available for specific quantity, that would certain be helpful. Even though the import documents do not refer to the aspect of discount, wide variation in the quantity imported and the quantity covered by compared transactions cannot be ignored and has to be taken into consideration in the matter of comparison of prices and determination of correct value. Determination of the country of origin also is a significant aspect. Some more effect should have been put in to find out more details regarding the seven compared imports. Without such details, it would not be correct to state that since the compared import from CIS and the imports from other countries were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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