TMI Blog2022 (8) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... g of lower adjudicating authority - In the instant case, the Ld. Commissioner (Appeals) has not examined the genuineness of the addendum, and has proceeded to reject the appeal of the appellant. The Commissioner (Appeals) did examine the cogency of the reasons for price reduction. The Commissioner (Appeals) needs to examine the matter afresh - the matter is remitted back to the Commissioner (Appeals) for fresh consideration, particularly in relation to the genuineness of the addendum entered into between the appellant and the supplier - appeal allowed by way of remand. - CUSTOMS Appeal No. 13865 of 2013-DB - FINAL ORDER NO. A/10923 / 2022 - Dated:- 5-8-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon paid by the appellant Subsequently, the Appellant vide letter dated 22.11.2011 submitted a Builder s Certificate showing Light Weight of the vessel being 9846.60 MT/9691LT. Further Appellant also submitted Addendum 1 dated 19.11.2011 to the said MOA reducing the purchase price USD 4,828,000 and Addendum No. 2 dated 19.11.2011 mentioning the light ship of the vessel 9846MT/ 9690.90LT. 3. The provisional assessment was finalized by the Final Assessment order dated 28.09.2013 by which it was held that the Transaction value of the vessel has to be taken as USD 5,231,000/- which was mentioned in the MOA dated 21.09.2011 and the Bill of Entry was finally assessed on that value. Being aggrieved, Appellant filed appeal before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned to accept delivery of the vessel. In response to the Appellant s letter, the Seller gave legal notice dated 08.11.2011 to the Appellant through their London Lawyer. The Appellant responded to the said legal notice by their email dated 09.11.2011. The Seller abandoned their legal action against the Appellant and agreed to reduction in price and executed the addendum, thereby, vindicating the Appellant s stand as regards the Light Weight of the vessel. In the above circumstance it was not open to the Ld. Commissioner (Appeals) to substitute their judgment for that of the Seller and hold that the Trim and Satability Book was more authentic. 6. Countering the arguments, Shri R P Parekh, learned Superintendent (AR) appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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