9911796707
TMI Blog2023 (11) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... orwarders Pvt. Ltd. were importing plastic goods like HDPE, LLDPE, LDPE at Hazira Port. The standing order No. 7493/99 dated 03.12.1999 issued by Chief Commissioner of Customs JNCH and standing order No. 15/2012 dated 10.09.2012 issued by the Commissioner of Customs, Ahmedabad prescribe procedure for valuation of imported goods as per PLATTS rate allowing variations up to 10% with certain conditions. One of the conditions prescribes in the standing orders was that "in case of imports from manufacturers, variation up to 10% form PLATTS rate would be considered with the prior written approval of the jurisdictional Additional/ Joint Commissioner deligated to Deputy/Assistant commissioner by Standard Order No. 44/2016 dated 08.07.2016 of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that there is no dispute that the letter was submitted on the letterhead of the appellant and even though the letter was signed by the agent there is nothing wrong in that as the agent was authorized by the appellant. Accordingly, the letter submitted are as good as letter submitted by the appellant only. Therefore, on this ground the variation of 10% should not have been denied. He further submits that as per the standing order dated 10.09.2012, the appellant have complied with the procedure prescribed in claiming the 10% variation form PLATTS rate. 2.2 Without prejudice, he submits that even though the letter disputed by the department is not considered, it will amount to procedural lapse and for which the valuation method decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the appellant have not obtained the prior approval of the jurisdictional additional/ joint commissioner. 4.1 In this regard, we find that the appellant have admittedly submitted a letter on their letterhead. Even though the said letter was signed by agent since the custom agent is authorized person of the appellant, the letter must be considered as if submitted by the appellant only. Therefore, in our considered view, the said letter submitted by the appellant is a proper compliance of the standing order. Even if the said letter is not considered as proper compliance the prior written approval is only a procedural requirement. If all other conditions are satisfied such as import of the goods from the manufacturer then merely because ..... X X X X Extracts X X X X X X X X Extracts X X X X
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