2011 (1) TMI 314 - HC - Customs

Provisionally assessment - Since the commissioner (Appeals) has in the earlier case clearly accepted the very same contact dated 31.8.2007 with regard to valuation, the valuation has attained finality - the valuation determined by the Deputy Commissioner has to be set aside - This writ petition is allowed

Summary

Issues:
Challenge to order in Original No.7056/08 dated 17.1.2008 under Customs Act, 1962 for import of fresh apples from USA based on contract price. Appeal allowed by Commissioner of Customs (Appeals) relying on contract price. No further appeal by department. Petitioner seeks relief based on earlier decision by Appellate Authority.

Analysis:

The petitioner imported fresh apples from the USA under a contract dated 31.8.2007, with goods imported under various bills of entry. The Assistant Commissioner rejected the price declared in Bill No.643484 based on the contract. The petitioner appealed, and the Commissioner of Customs (Appeals) allowed the appeal, setting aside the original orders. The Commissioner relied on the contract price as the transaction value, following judicial discipline and previous tribunal decisions. The department did not appeal this decision, as confirmed by the response to a Right to Information query.

The petitioner challenges the Deputy Commissioner's order dated 17.1.2008, which also pertains to the import of fresh apples under the same contract as the earlier case decided by the Appellate Authority. Since the Commissioner (Appeals) had accepted the contract price in the previous case, the valuation had finality. Therefore, the Deputy Commissioner's order for the present case must be set aside, as the valuation for goods under the current bill of entry, covered by the same contract, is binding based on the earlier decision.

Based on the decision of the Commissioner of Customs (Appeals) regarding similar goods under the same contract, the order-in-original challenged in the writ petition is set aside. The petitioner is entitled to consequential relief as per law. The writ petition is allowed, with no costs incurred.