9911796707
TMI Blog1993 (9) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on F.O.B. basis. There has been difference in between the declared freight charges and the freight shown in the Bills of lading. Since freight declared is less than the freight as per Bill of lading CIF value was worked out by adding the freight shown in the Bill of lading. It was claimed by the appellants that CIF value should be worked out by adding actual freight incurred by them to the F.O.B. and in this case freight incurred by them at the rate of U.S. $ 1450 per 20 ft. container which was inclusive of ocean freight and the other port charges prevailing on date as per Contract dated 5-8-1991 entered into between them and the United Liner Agencies of India Pvt. Ltd., and based on the respective debit notes. These contentions were ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has expressed the doubt that more than one debit note could be raised and the importers may be producing only one debit note, the appellants approached K. Line for clarification in this matter. Appellants letter dated 16-6-1993 to K. Line, the certificate dated 14-1-1993 and letter dated 13-7-1993 of K. Line and also the quotation dated 21-12-1992 of M/s. American President Lines are relevant for taking proper decision. He said that letter dated 14-1-1993 confirms that they had agreed to give volume discount and had authorised their Agents M/s. United Liner Agencies of India Pvt. Ltd., to sign contract with the appellants on ocean freight of U.S. $ 1450 per 20 container and they have received at that rate covered by five Bills of lading. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shyam Cherja v. Collector of Customs, reported in 1989 (44) E.L.T. 202. He also referred to the decision in the case of Bharat Heavy Electricals Ltd., Bombay v. Collector of Customs [1983 (13) E.L.T. 958] in support of his contention that since a lower price for sale of large quantity of goods is known and accepted thing in trade, therefore, the rebate allowed by the Shipping Lines was admissible for deduction to arrive at the assessable value under section 14 of the Customs Act. Under these circumstances, he requested to accept the discounted freight in arriving at the assessable value and to set aside the imposition of fine levied under Section 111 (m) of the Act. 6. Shri A.K. Singhal, learned JDR, appearing for the respondent submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to believe that this letter is in response to the letter written by the party on 16-6-1993 to the Agent of K. Line and replied directly. He doubted bona fides of the letter dated 16-6-1993 pointing out some discrepancies and, accordingly, he opposed for taking additional evidence on record. He contended that normal freight charges is to be taken while arriving at the assessable value and not the discounted value since the discount was neither given nor rate of discount is normal. 7. The miscellaneous application No. C/Misc./620/93-A is also filed by the appellants to take additional evidence on record to show that even in other ports, actual freight paid/payable is added to FOB invoice value to arrive at CIF/assessable value instead of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to understand what prevented them to produce necessary evidence in support of their claim at the relevant point of time before the adjudicating authorities. Since they failed to produce the same we do not feel it proper to accede to their prayer in allowing the additional evidence in support of their fresh claim. Secondly, when they came to know that it was not the freight charge paid by them as shown in the Bill of lading it was for them to prove with substantial evidence to establish that mistake has crept in the Bill of lading. But they have failed. The general principle is that the Appellate Court should not travel outside the records of the lower court and cannot take any additional evidence in the appeal. Rule 23 of CEGAT (Procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
