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Issues:
1. Discrepancies in model and technology of imported goods. 2. Discrepancy in origin of goods. 3. Difference in quantity and time of import. 4. Comparison of prices between different time periods. 5. Discrepancy in features and suitability for Indian market. Analysis: Issue 1 - Discrepancies in model and technology of imported goods: The appellant contested the enhancement of value by the Commissioner based on the difference in models of Fax Modems covered by the invoices. The appellant imported an older model, SF 1133V/R/16, while the invoice referred to a newer model, SF 1133V, which had advanced technology allowing voice and data transmission simultaneously. The older model was cheaper due to discontinuation of production. The Tribunal held that the models were different, prices varied with technology improvements, and the Commissioner's decision was unjustified. Issue 2 - Discrepancy in origin of goods: The goods in the invoice were of Taiwanese origin, while those supplied were of Chinese origin. It was noted that Chinese goods were generally priced lower than goods from other countries. This difference in origin was a valid ground for contesting the enhanced value of the imported goods. Issue 3 - Difference in quantity and time of import: The quantity of goods in the invoice differed from the actual quantity imported by the appellant. The Tribunal considered this volume difference as a reason for special discounts given to the appellant. Moreover, the goods were imported at a later date compared to the goods in the invoice, affecting the pricing due to the continuous fall in computer prices globally. Issue 4 - Comparison of prices between different time periods: The Tribunal highlighted that comparing prices from different time periods was not valid, given the continuous fall in computer prices worldwide. The appellant's argument that prices in October 1998 could not be compared with January 1999 was accepted as a valid point against the enhanced value determination. Issue 5 - Discrepancy in features and suitability for Indian market: The Tribunal considered the specific features of the Fax Modems, such as the lightening arrestor for power surge protection, which was crucial for Indian market conditions. The appellant's contention that the model imported was specifically designed for India, unlike the model in the invoice, was accepted as a valid reason for the price difference. In conclusion, the Tribunal found that the differences in models, origin, quantity, time of import, and suitability for the Indian market justified the appellant's challenge against the enhanced value. The Tribunal allowed the appeal, setting aside the Commissioner's decision to enhance the value of the imported goods.
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