1999 (3) TMI 232 - AT - Customs

Summary

Issues Involved:
1. Condonation of delay in filing reference application.
2. Valuation of imported goods.
3. Maintainability of reference application under Section 130(1) of the Customs Act.

Condonation of Delay:
The Revenue filed a reference application against Final Order Nos. 958 to 960/98, dated 22-9-1998, with a 15-day delay. The Tribunal, after hearing both sides, found that the Commissioner had a sufficient cause for the delay and thus condoned the delay. Consequently, the reference application was accepted for hearing.

Valuation of Imported Goods:
The Tribunal's final order addressed the issue of valuation of imported goods. It concluded that the department incorrectly loaded the value of the goods based on a quotation, leading to an erroneous valuation. By considering a different quotation and applying a discount, the Tribunal determined a revised value closer to the invoice value. The Tribunal referred to previous cases and held that the department failed to justify increasing the value. The appeal did not involve questions of valuation or import policy, and the reference application raised unrelated issues.

Maintainability of Reference Application:
The Counsel argued that the reference application was not maintainable under Section 130(1) of the Customs Act, as it pertained to valuation, which cannot be referred to a High Court. The Commissioner's questions for reference were based on an extracted portion of a previous judgment, which was irrelevant to the current case. The Tribunal found that the questions raised were outside the scope of its judgment, as it solely dealt with the loading of value based on a quotation. Consequently, the Tribunal rejected the reference application, emphasizing that the questions raised did not align with the issues addressed in the Tribunal's order.

In conclusion, the Tribunal rejected the reference application as it was not maintainable under Section 130(1) of the Customs Act, and the questions raised were unrelated to the issues discussed in the Tribunal's judgment on the valuation of imported goods.