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TMI Blog1993 (5) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the proposal for confiscation and levy of penalty contained in the first show-cause notice must be held to have been abandoned by the department. This contention is again equally insubstantial. The third contention is that the quotations for revaluation elicited from M/s. Europa Wall Coverings Ltd. pertain to the year 1988, an year after the date of the import. On this we want the respondent to place before us the letters addressed by the department to the said suppliers and the quotations sent by them in response thereto so as to ascertain whether the quotations pertained to the supplies made to the petitioner." 1.2 On a subsequent date and in the final judgment, the Court observed as follows on the question of acceptance of quotations :- 3. The only point, therefore, that survives in the third contention as noticed in the order dated 4th January, 1993, as to revaluation. The revaluation for purposes of duty and redemption fine was based on certain quotations said to have been obtained from M/s. Europa Wall Coverings Limited (M/s. Europa for short). The submission is that the quotation from M/s. Europa actually pertained, as indicated by the date of the quotation its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government of India for the approval of the phased programme of manufacture of the appellants therein. It was argued before the Supreme Court that the quotation indicated prices at Hongkong and not the place of importation, and that no reliance can be placed on such a quotation to discard the invoice value of the goods furnished by the appellants which was claimed to reflect the correct value and that the price quotation relied upon was not sufficient to discharge the onus cast on Department to prove the correct value. In the present case also the price quotation relied upon by the Department is from the same supplier for the same brand of goods. The appellants in the present case have referred to a quotation of Dec., 1986 of M/s. Promax Associates Taiwan, a purchase confirmation dated 3-1-1987 of M/s. Sun Jade Handicraft, Taiwan, and an invoice of Feb. 83 of M/s. ICI of U.K. as being evidence of valuation of similar imports as furnished by them (referred to by them in their reply to show cause notice). However, a perusal of these invoices shows that none of them contain the brand name of the product for comparison with present import, and the invoice from M/s. ICI is as old as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place. It is in the above context that opportunity had been given by the Court to place such material as the parties may adduce before the Tribunal in support of their respective contentions as to the value at the relevant time. 3.1 We notice that the Revenue has not placed any material to support its contention before the Court that the quotation relied by it related to the goods in question or to the value of the goods in 1987 when the import took place. 4. The appellant, on the other hand, has brought on record a letter dated 15-7-1991 from the Suppliers M/s. Europa Wall Coverings Pvt. Ltd. addressed to the appellant which states as follows :- With reference to our telephonic conversation we were not able to reply you back in writing due to checking of our records as you wanted us to verify if we had sent any export quotation to any other party in India. After carefully checking of our records which we have effected with any other party or with any authority in India we have to state that we have not issued any such export quotation during past three years. Hope this satisfies you. Learned advocate has, therefore, submitted, on the strength of this letter dated 15th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises [1991 (52) E.L.T. 439] and Photocopy Centre [1992 (56) E.L.T. 801]. 4.2 He further submits that once the invoice has become irrelevant in view of the aforesaid submissions regarding mis-description of goods importance of the quotation relied upon by the Revenue comes into play. He further submits that the learned advocate s contention regarding the non-authentic character of the quotation in the absence of name of the person to whom it is addressed, quality and grade of the goods etc. is not tenable in view of Bombay High Court s judgment in the case of Sattelite Engineering Ltd. [1987 (31) E.L.T. 356]. He has further submitted that since the quotation cannot be treated as non-authentic for the aforesaid reasons it will have to be treated as being applicable to the goods imported in 1987 in the absence of any evidence contrary being brought on record by the appellant to the effect that prices were lower in 1987 than the quotation pertaining to 1988. For this proposition he relies on (i) Hind Packaging Industries v. C.C. [1989 (40) E.L.T. 168] (ii) African Trading Co. [1993 (64) E.L.T. 497] (iii) Nilinite Corporation [1993 (64) E.L.T. 207]. 4.3 He, therefore, submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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