2009 (9) TMI 681 - AT - Customs

Summary

The appellate tribunal CESTAT, Bangalore, in the 2009 case of 2009 (9) TMI 681, heard an appeal against OIA No. 135/2004 dated 23-7-2004 passed by the Commissioner of Customs (Appeals), Cochin. The appeal concerned the declared price in Bill of Entry No. 137151 dated 5-1-2004 for goods declared as "Prepainted Coils/Sheets (galvanized base)" from Japan. The Revenue compared this price to another item imported by Bill of Entry No. 424894 dated 7-1-2004 by a different importer, described as "Galvannealed Steel Sheets in Coil." The appellant argued that the goods were not comparable as they were mixed and of varying thickness, unlike the prime quality steel coil in the comparison item. The tribunal found that the descriptions were distinct and the sizes different, with the Revenue failing to prove the goods were identical. Therefore, the tribunal set aside the impugned order, stating that the enhancement of value was not justified under Section 14 of the Customs Act. The appeal was allowed with consequential relief, if any. The judgement was delivered by Dr. S.L. Peeran and Shri T.K. Jayaraman, JJ. The appellant was represented by Shri S. Murugappan, Advocate, and the respondent by Shri K.J. Sanchis, JDR. The order was pronounced and dictated in open court.