TMI Blog2007 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... was 17,937 kgs. Upon examination and weighment of the goods, the consignment was found to contain 10,923 kgs. of used garments and 13,532 kgs. of cut wearing apparels. After completing enquiries and hearing the party, the original authority enhanced the unit price of the used garments to US $ 0.5 per kg. and that of the cut wearing apparels to US $ 0.4 per kg. and accordingly determined the assessable value of the goods at Rs. 4,75,207/-. Going by the Public Notice No. 146/88 (which laid down the norms for mutilation of garments), the authority held that the cut wearing apparels did not conform to such norms and therefore its import without valid licence was in breach of restriction. The used garments constituting 45% of the consignment, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of value of the goods. Learned Counsel, further, submits that Public Notice No. 146/88 was not liable to be invoked by the lower authorities inasmuch as that Public Notice had been struck down by the Rajasthan High Court and the High Court's decision was upheld by the Supreme Court vide 1990 (47) E.L.T. 216 (S.C.). It is submitted that the norms laid down in the Public Notice were no more valid: when the lower authorities considered the subject import and therefore it was erroneous on their part in having held that, in terms of the Public Notice, the cut 'wearing apparels would be liable for confiscation for want of licence. It is the further case of the appellants, as made out by their counsel today, that the redemption fine and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , details of which are not available on record. There is nothing in the impugned order to indicate that the 'investigation' was conducted with due notice to the importer and its particulars were divulged to them at any stage. Had there been proper investigation into the value of the goods, there should have been material basis coupled with finite arithmetic, which is not forthcoming in the records. In other words, the enhancement of value is not only violative of the principles of natural justice but also devoid of material basis. In the circumstances, we hold that the declared value of the goods is liable to be accepted. But this would not absolve the goods from liability for confiscation to the extent it was found to be used garments. Wha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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