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Issues: Challenge against orders enhancing value of imported old and used tyres, imposition of fine and penalty by Commissioner.
In this case, the appellant challenged the orders passed by the Commissioner enhancing the value of old and used tyres imported, along with the imposition of fines and penalties. The appellant had imported two consignments of old used tyres, declaring their value in Bills of Entry. Due to doubts about the value and description of the tyres, the goods were seized and later released provisionally. A show cause notice was issued for revising and enhancing the declared value, leading to the confiscation of the imported tyres by the Commissioner. The appellant contended that the goods were correctly declared, disputing the reliance on the opinions of alleged experts from M/s. Shakti Retreads and Verma Tyres. The appellant highlighted discrepancies in the expert opinions, including denial of signature by one expert and lack of cross-examination of the other. The appellant also referenced previous orders by the Tribunal where similar expert opinions were discredited, indicating a lack of credibility. The Tribunal found the facts in this case to be identical to the previous instances and concluded that the order impugned should be set aside, thereby allowing the appeal. The judgment was delivered by the Tribunal, comprising Justice K.K. Usha, President, and Shri C.N.B. Nair, Member (T).
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