TMI Blog1991 (5) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... O.B. Singapore at the rate of 0.45 Singapore Dollars per set of Service Kit and 0.90 Singapore Dollars per piece of Nozzle. On 20th October, 1990 the said goods were air-freighted to Calcutta from Singapore. In the invoice the price has been mentioned as 0.45 Singapore Dollars per set of service kit C.I.F. Calcutta and 0.90 per unit of Nozzle in Singapore Dollars C.I.F. Calcutta. The Bill of Entry was filed together with copies of the Air-way Bill, Insurance Policy, Certificate of Origin, Invoice and packing list as well as the transferable REP Licence and the proforma invoice. By letter dated 1st November, 1990 the foreign supplier wrote to the petitioner stating that the invoice wrongly mentioned the price CIF whereas it should have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ghanshyam Chejra v. Collector of Customs reported in 1989 (44) E.L.T. 202 in this connection. (b) Kajaria Exports Ltd. and Ors. v. Collector of Customs Ors. reported in 1986 (1) CLJ 231. (c) Trident Television Pvt. Ltd. v. Collector of Customs reported in 1990 (45) E.L.T. 24. (ii) The respondents were obliged to issue a detention certificate for their failure to deal with the matter within a reasonable period. It is contended by the petitioner that although liberty was given to the respondents by the order dated 21-3-1990 to proceed with the adjudication, no steps whatsoever have been taken by the respondents for doing so. It is submitted that no explanation whatsoever has been given for the failure to assess the said goods. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7135-114 is priced at £ 6.75 each. As far as the nozzle is concerned the exact corresponding code number does not appear from the said price list. However, the respondents are relying upon the nozzle of Lucas CAV manufactured bearing part No. 5650300 which is priced at £ 12.35 per unit. (2) a quotation dated 27-4-1989 from which it appears that the code No. 5650300 corresponds to No. 6389 nozzle as imported by the petitioner. The price stated for such nozzle is £ 3.50 per unit. The overhaul kit model 7135- 114, is quoted at £ 3.09 per unit. (3) a quotation of Lucas in which Lucas has quoted the price for the said nozzle at £ 3.30 per unit and the overhaul kit model 7135-114 at £ 2.90 per unit. 7. The decision of Kajaria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that subsequent to the receipt of the evidence, the Customs Authorities have not cleared similar goods at the earlier rates. 11. On the materials produced in this case by the Customs authorities I cannot even prima facie uphold the claim of the Customs Authorities that the goods in question were undervalued. 12. In this case there is no such subsequent evidence. The price list is only recommendatory. Secondly the price list relates to the retail sale of the items contained therein. That the prices are not fixed and would be much less when sold on a wholesale basis would be evident from a comparison of the prices quoted in the two quotations relied on by the respondents and the price list. 13. Therefore in the absence of any reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate authority. (5) If the adjudication proceeding is decided against the petitioner, the respondents will be at liberty to enforce the said bond after a period of 7 days from the date of the final order and subject to any order that may be obtained by the petitioner from the Appellate Court. 15. In view of the delay in assessing the consignment in question the Customs Authorities will issue wharf rent exemption certificate for the period commencing from three weeks after the date of the arrival of the consignment in question until the same were warehoused under Section 49 of the Act. 16. The Writ petition is disposed of accordingly. There will be no order as to costs. Stay of operation of the order is prayed for an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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