TMI Blog2001 (10) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... till under detention and as the impugned order violates principles of natural justice and ultimately the matter is required to be remanded, he prayed for taking up the appeal out-of-turn today. 3. After due hearing of the matter from both the sides, prima facie, we are satisfied that the appellants have made out a strong case for taking up the matter out-of-turn. Hence the application was allowed and matter heard at great length. 4. This appeal arises from Order-in-Original No. 142/2001, dated 29-8-2001 passed by Commissioner of Customs, Chennai enhancing the unit price of TFS to US $ 442/MT and tin plates to US $ 550/MT in terms of Rule 6 of the Customs Valuation Rules, 1988. Short levy of Rs. 7,50,223/- has been imposed in terms of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai. All the three experts have given detailed report and have commented extensively in the light of technical literature and ISI specifications and have opined that even in terms of report of the NML, the item is assorted waste/waste. The reports are at pages 98 to 117 of the Paperbook. The Commissioner referred their reports to the Scientist Incharge of NML, Madras Centre. They have raised their doubts on the opinion given by these three experts of IIT and reiterated their earlier view. The experts namely Dr. K. Prasad Rao, Professor and Head of the Dept., IIT, Madras by his letter dated 20-8-2001, Dr. M.N. Krishnaraj, Consultant, Metallurgy by his letter dated 20-8-2001 and Dr. V. Mohan by his letter dated 28-8-2001 to the Counsel again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the literature and the ISI specifications. Ld. Counsel submits that this enormous technical opinion of their experts and further comments made by them besides the comments on the NML s opinion have not been taken into consideration. There is no reason to reject their opinion and the order is not a speaking order in so far as their evidence is concerned. Ld. Counsel submits that the expert opinion cannot be brushed aside and where there are contradictory evidence, it is a settled law that assessee's expert opinion is required to be accepted in terms of law. He further submits that even the visual examination done by NML was not done by the same person who has signed the report. There cannot be any reason to reject the importer s expert op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. DR Shri Jayachandran points out that NML have given their opinion and they were also confronted with the opinion of the experts obtained by the appellants. The NML have rejected their submission as it was based only on technical literature. He further says that the Department have got the goods visually examined and have also tested the same. Therefore, in the absence of test and visual examination done by the importers experts, their evidence cannot be accepted. The Commissioner was, therefore, justified in rejecting the importers expert opinion and accepting the NML s report, which is also a Government body. He submits that the price has been rightly adopted and there is no infirmity in the order requiring it to be remanded. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the said consignment, they stand by their opinion that the consignment is unassorted waste/waste of TFS sheets. (ii) The ld. Commissioner ought to have given reasons why such expert s opinion was not acceptable. It was open to the Commissioner to have called the experts for cross-examination or to elicit further details from them. It was also open to the Commissioner to have called upon these experts to examine the consignment and also take samples for tests so that if there is any doubt lingering in the mind of the Commissioner or the NML scientists, the same could have been sorted out. Both sides have presented expert opinion and it is for the Commissioner to have got it clarified from either side to arrive at the correct conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir reply and present arguments that there is no mis-declaration and there is no cause for enhancement of value and further no cause for confiscation, imposition of fine and penalty in the matter. The appellants shall be given an opportunity to cross-examine NML s experts and also the Commissioner have a right to call for further clarification on the basis of the final report on importer s expert opinion and NML report to arrive at a correct conclusion on the nature of the goods. 9. We are of the considered opinion that as the goods are still under the Customs custody and incurred demurrage, the Commissioner shall expeditiously decide the matter in the interest of justice and the entire proceeding should be concluded within two months f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
