9911796707
TMI Blog2007 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... per facts on record, two bills of entries No. 4315 dated 30-7-1993 and No. 3154 dated 7-6-1993 were filed for clearance of declared goods as Sulphur dyes at the declared value of US$ 1.70 per kg. The first bill of entry filed on 7-6-1996 was assessed and goods cleared. However, investigations were started at the time of clearance of the goods covered by the second bill of entry No. 4315 dated 30-7-1993. It may be noted here that the said goods were subsequently abandoned by the importer and such claim stand accepted by the Adjudicating Authority and the goods stand absolutely confiscated. There is no challenge to the order of absolute confiscation of the said goods. However, based upon the investigations conducted in respect of the second b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the ld. DR. The financier of the goods or the owners of the same do not become importers and any liability which may arise would fall upon the person who has filed the bill of entry for clearance of goods and in whose name the goods have been imported. As such by rejecting the above contention of the ld. Advocate, we proceed to decide the appeal on merits. 15. It is seen that originally, charge of mis-declaration of quantity of goods was also made against the appellant. However, Commissioner in his impugned order has dropped the said charge by observing that the test report is not helpful in determining whether the goods imported in the consignment were Sulphur dyes or acrylic dyes or any other type of goods. Accordingly, he has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that the Commissioner has taken note of the fact that the sale of Sulphur dye to one Sh. Vinay Jalan was to the tune of 12 MTs and as such it is inevitable that the quantity imported was 12 MTs. We do not find any merits in he above reasoning of the Adjudicating Authority. Merely because a quantity of 12 MTs was sold to Shri Vinay Jalan, does not, ipso facto lead to the conclusion that the imported consignment was also 12 MTs. As such, we agree with the appellant on the above ground. 7. As regards, valuation, we would like to reproduce the observations made by the Adjudicating Authority and the findings arrived at by him, which are as follows: "The misdeclaration in so far as the value in concerned has not been made out properly in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods in question, it is apparent that the invoice value of US$ 1.70 per kg. is not the correct price of the goods. In the absence of any other material evidence necessary for determining the value of the imported goods, recourse has to be made to the residual method under the valuation rules as other methods or valuation i.e. transaction value, value of identical and similar goods and deductive value method are either not, relevant or applicable here. In this evidences relied upon by the department, it is seen that the unit price of US$10 per kg. charged in the SCN and referred to by Shri Naresh Raichura in the telephonic conversation is without any basis whatsoever. Admittedly, neither Shri Raichura nor Shri Sood could be considered to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blished practice. First of all, the rejection of the invoice value is only on the basis of certain assumptions and not on any concrete evidences. Further, the Commissioner having rejected the different evidences on the ground that the same is. relatable to acrylic dyes, but goes on to adopt the statement of Shri Vinay Jalan, which is again in respect of acrylic dyes only and not in respect of Sulphur dyes. As correctly argued by the ld. Advocate, enhancement of value cannot be made on the basis of statement of Shri Vinay Jalan, who was neither an expert nor in any way connected with the import of dyes. The enhancement of value, in our view, is not justified, inasmuch as there is virtually no evidence on record to support the findings of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
