9911796707
TMI Blog1988 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... r M.T. per s.s. Bengal Progress Rot No. 295/85, Line No. 54. The Bill of Entry was filed on the 4th November, 1985. On receipt of the Bill of Entry, query slip was issued to the appellants for submission of certificates etc., and the appellants were asked to get the goods examined at the docks. After the examination of the goods at the docks, the Bill of Entry was re-submitted alongwith the query slip. On scrutiny of documents and Bill of Entry, it was found that there was under valuation of the goods as per packing list filed by the appellants. Out of 9 packages containing 7.029 M.Ts. of pipes, 3.270 M.Ts. packed in 7 cases were stated to be W/No. 1.4876 type Stainless Steel Tubes of uniform size of O.D. 25 mm and wall thickness 3 mm. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dt. 22-4-86, they stated that the references of invoices regarding the importation of similar goods related to different type of goods which were made-to-order. For valuation of goods, the appellants submitted that the goods were in mixed sizes and quantity out of the surplus stock supplied by a dealer/stock holder and in the international market, the surplus goods were always sold at a cheaper price. It was also contended that the price was negotiated by correspondence in the case of normal trade, and there was no fixed international price for surplus/mixed goods and the price may vary within certain limit from consignment to consignment. For the Import Licence, the appellants contended that the goods were surplus goods of mixed qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not much. He further argued that the pipes were not in regular length and even the Collector himself has accepted that the goods were not comparable. Sh. Sogani furhter argued that the criteria adopted by the Revenue i.e. raw-material plus manufacturing cost were not correct in law. Sh. Sogani stated that the disposal goods were always cheap. He has referred to para 358(1) of the relevant Hand Book. In respect of his argument, he has referred to the judgment of the Bombay High Court in the case of Abdul Wahid v. Union of India and Others reported in 1981 (8) E.L.T. 936 where the Hon ble Bombay High Court has held that the expression disposal goods occurred in sub-clause (iii) of Clause 5 of the said order must be read in the context ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dismissal of the appeal. 8. We have heard both the sides and have gone through the facts and circumstances of the case. The goods imported by the appellants were not in cut pieces. The length was 10 ft. and above. The appellants contention that the price of the goods was less because of the fact that they were cut pieces and were from surplus stock, cannot be accepted. As per the chemical composition, the pipes are absolutely of high nickel alloy tubes. The Ld. adjudicating authority has referred to similar type of tubes imported by M/s. Hein Lehman (I) Ltd., Faridabad-6 vide Bill of Entry No. 1906 dt. 25-9-84 was found at Rs. 93,470.20 viz. 6,444.26 per M.T. c.i.f. and M/s. Usha Industries were found at 8041.01 per M.T. vide inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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