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Issues:
1. Antedated bill of lading 2. Inclusion of indenting commission in the assessable value of the goods Issue 1: Antedated bill of lading The appellants imported consignments of ivory board, and the Collector of Customs alleged that the bill of lading was antedated, indicating that the goods were shipped after the expiry of the import licenses. The appellants argued that they were not aware of the manipulation and pointed out that the supplier might have had a motive to manipulate. However, the evidence showed that the appellants were informed about the delayed shipment by the supplier. The Tribunal concluded that the goods were imported against expired licenses and upheld the order of confiscation. Issue 2: Inclusion of indenting commission in the assessable value of the goods The Revenue contended that the goods were imported without valid import licenses and that the commission amount should be included in the assessable value for customs duty. The appellants claimed that no service charges were incurred as the indenting agency was their own concern. However, the Tribunal found this contention unacceptable, stating that the indenting company was a separate entity from the importing firms, and the commission payment was relevant. The failure to include the commission in the value of the goods rendered the appellants liable to penalty. In conclusion, the Tribunal dismissed the appeals, emphasizing that the goods were imported against expired licenses and that the inclusion of the commission in the assessable value was justified. The judgment highlighted the importance of compliance with import regulations and the accurate valuation of goods for customs purposes.
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