9911796707
TMI Blog1992 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellants imported Hooks and Loops and Self Adhesive Tape in appeal Nos. 1236 and 2047 and appeal No. 1264 refers to importation of hooks and loops only. The appellants imported hooks and loops from Taiwan. The value declared in the invoice for 25 mm hook and loop was at US $ 0.195 per twice metre. 70,400 T.M. vide Bill of Entry No. 106434 dated 26-11-1988, 80,000 T.M. against Bill of Entry No. 103419 dated 30-3-1988 and 80,000 T.M. against Bill of Entry No. 106721 dated 19-12-1988 were respectively imported by the appellants. The appellants also imported Self Adhesive Tapes about 21800 pieces at the rate of US $ 0.395 per piece as per invoice. The Additional Collector has enhanced the value of hooks and loops for 25 mm size fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the order was placed for supply of more than 4 lac T.M. with the manufacturer supplier in the month of August 87 which is considered off season against proforma invoice No. 1221 1225 dated 20-8-1987. He also booked for about 1,20,000 pcs. of Self Adhesive Tapes against proforma invoice 134 dated 10-5-1988. He furnished the details against running orders and clearance of the goods by the Department which are as follows :- HOOKS LOOPS:, B/E No. Date Date of Release. No. Of Days Taken. Size. 1 2 3 4 101350 20-11-87, 26-12-87 36 days 20 MM 25 MM, 102042 11-01-88, 29-3-88 78 days 20 MM 25 MM 103419 30-3-88, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only after inordinate delay but with enhanced value without any justification. He contended that Department is erred in relying upon the quotations of M/s. Hermanos Kaybee (HK) Ltd., Taiwan and M/s. M.S. Arora Co., Jallandhar, Traders in determining the value of Hooks Loops without disclosing these quotations to the party before concluding the proceedings. Such quotations cannot be relied upon as the quotation was neither a actual price nor issued by the Manufacturer/Exporter. The prices were quoted by the Traders for a small quantity. On the other hand, the appellants import is directly from the Manufacturer/Exporter and that too for a larger quantity. He said that similarly department erred in relying upon invoice of M/s. Asia Chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 14(1) of the Act. He said that both the Section and Rules should be read harmoniously and even if there is any discrepancy in between the Act and the Rules, rules cannot over-ride the provisions of Section. He contended that since the words subject to the provisions of sub-section (i) have been used in amended Section 1A of Section 14, it is more clear that it is subject to the conditions of Section 14 and meaning of subject to has to be understood as satisfaction of the conditions as it was held in the judicial pronouncements. He referred to the number of decisions in support of his contention. 7. On a careful consideration of the arguments advanced on both sides and on perusal of the records, we feel that we can dispose of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he price of 25 mm and 38 mm size of Hooks and Loops was indicated as US $ 0.25 and US $ 0.40 per pair metre (CIF Bombay) while determining the value of Hooks Loops. We find that this is not an invoice but a price list: Apart from the time gap and issued by other than manufacturer/Exporter, we find that this quotation refers to 10,000 Meter as against huge quantity of more than 4 lacs Twin Metres supplied by the Exporter and this price list cannot be taken as basis to arrive the value as it was rightly argued by the appellants. Similarly, the Department is relying upon the invoice of Asia Chemical Cor- poration dated 28-2-1987 of a smaller quantity while determining the importation of larger quantity as per bill of entry dated 26-11-1988. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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