1997 (4) TMI 320 - AT - Customs

Summary

Issues:
Determining the correct price of imported goods based on evidence provided by the appellant and relied upon by the authorities, including computer printouts and fax messages. Assessing the authenticity and relevance of the evidence presented, specifically regarding HDPE tape grade and wide specification tape grade. Analyzing the legal implications of relying on contemporaneous imports and the declared price in the valuation of goods under importation.

Analysis:
The case involved the importation of HDPE tape grade wide spec by the appellants, with conflicting prices presented by the appellant and the authorities. The appellant imported 96 M.T. of goods at US $970 per M.T., while the authorities fixed the price at US $1250 per M.T. based on evidence from computer printouts and fax messages (para. 1.1-1.2).

The appellant argued that the evidence did not pertain to wide specification tape grade and cited a previous tribunal case to support the claim that wide specification is used for off-grade specification, implying a lower price. The appellant also challenged the authenticity of the fax messages and relied on a Supreme Court judgment regarding the reliance on unsigned documents (para. 2.1).

Conversely, the Revenue contended that the printout prices indicated higher values than the declared price, emphasizing that the difference between wide specification and normal tape grades was negligible. The Revenue supported the authorities' reliance on evidence from contemporaneous imports and urged dismissal of the appeal (para. 3.1).

In response, the appellant presented a certificate from the Indian Plastic Institute asserting that wide specification goods are cheaper, advocating for the adoption of the transaction value over the reduced prices determined by the lower authority (para. 4).

The Tribunal analyzed the evidence and arguments from both sides, noting that the authorities' reliance on evidence only related to HDPE tape grade, not wide specification tape grade. The Tribunal found the fax messages unreliable and highlighted the lack of reasons for discarding the appellant's evidence. Consequently, the Tribunal accepted the declared price as valid and allowed the appeal in favor of the appellants (para. 5).