9911796707
TMI Blog1990 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 167 of 11-12-1989 was filed in the appraising Department (Imports), Customs House, Cochin. The Unit price of the goods as per invoice from the suppliers was S $ 0.73 per dozen, i.e. Rs. 6.25 per dozen or Rs. 521- for 100 pcs. On examination by the Department the goods were found to be tallied with the description as per Bill of Entry but the value shown thereon at Rs. 52/- for 100 pcs. was very low and goods were undervalued. According to Department there has been contemporaneous import of identical goods from Singapore at the price of J Y 1159 per 100 (Rs. 136.75) and at that rate the total cif price of the goods worked out to Rs. 3,28,212/-against Rs. 1,25,027/- declared and release advice produced for the clearance did not cover the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and quantity shown therein is only 7400 pcs. as against 2,40,000 in the consignment under dispute. It was also explained by them that products of Taiwan are cheaper than the Japanese. 3. The Collector of Customs, Cochin who adjudicated the proceedings negatived all the contentions raised by the appellants and confirmed the charges holding that the goods have been undervalued based on the invoice dated 24-5-1989 of YKK Zippers(S) Pvt. Ltd., Singapore for Zip fasteners at J Y 1159 for 100 pcs. noticed in Bombay. Accordingly, the Japanese Y 1159 for 100 pcs. as unit price was fixed as assessable value of the goods in question and ordered for confiscation of the goods under Section 111(m) of the Customs Act read with Section 3(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zipper Fasteners and country of origin is of Taiwan. He argued that burden squarely lies on the Department to prove the under valuation of the imported goods by bringing contemporaneous imports on the record with identical goods of same quality, quantity and with that of the same origin of country at the relevant time of importation. But in the present case it failed in discharging the burden and contemporaneous import brought on the record is neither a country of same origin nor tallies in quality and sample. He said that on the other hand the appellants themselves have produced sufficient evidence to show that price shown in the invoice was reasonable by adducing invoices of similar imports in Bombay, Madras and Delhi and other places. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power vests with him to review the order passed by the authorities below. On merits, he argued that products of contemporaneous invoice tallies with the imported products in brand as it is same brand YKK and specification LFC 8 inches . He said that there cannot be a huge price difference between the imports and the contemporaneous invoice on similar goods as rightly held by the Collector and justified the order passed by the Collector while determining the assessable value of the goods based on contemporaneous invoice of Japanese goods. 7. We have considered the arguments advanced on both sides and perused the records. On point of issue of jurisdiction we feel that mere change of entries made by the Assistant Collector in B. of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cteristic, quality, reputation, country of origin, timing of import. In the present case he has compared price of Zippers of Japan origin against Taiwan origin and that too quantity of 7400 pcs. as against 2,40,000 pcs. The material evidence that he has gathered, may be sufficient for suspecting the value shown in the invoice. But that itself is not sufficient to hold for misdeclaration or under valuation and to enhance the value in the absence of corroborated evidence. The burden lies more on Department in discharging the charge of under valuation. Under valuation must be proved with the corroborated evidence. There is nothing on record to show that dealings between the importer and supplier are not at arm s length or that the price charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmine the assessable value. Accordingly the assessable value of the goods has to be redetermined at the rate of S $ 0.82 per dozen. 10. With these observations we set aside the impugned order and appeal is allowed with consequential relief to the appellants. 11. [Assent per : D.C. Mandal, Member (T)]. -I agree with the conclusions drawn by Shri Brahmadeva, Member (Judicial). In my view, however, the difference in the country of origin is not material for valuation if the goods originating from two countries are of the same brand and quality. In the present case, the Collector has compared the price of YKK brand and LFC 8 inches specification of Japanese origin Zip fasteners with the Zip fasteners of the same brand and specification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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