1993 (11) TMI 145

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..... aining serviceable used brass sheets and nails. This Bench, while passing the aforesaid order took note of the undisputed factual position as below : 2. Both the importers are actual users, who have placed orders only for import of brass scrap, which is required for manufacture of export goods and these consignments have been imported against DEEC licences held by them. We also took note of the factual position recorded in the order that it is for the first time the consignments contained the serviceable material and these importers have not come to any adverse notice previously. It is also observed from the order that there is no evidence to show that the importers have deliberately imported the serviceable materials. Moreover, these ser .....

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..... m circumstantial evidence. The party has export obligations in respect of radiators for which they need brass strips. If the brass scrap is imported, it has to be melted, sheets made and then strips have to be cut out of it. If sheets are imported, the whole process is much simpler for them. (ii) The goods had not been imported from any manufacturer but from a trader. The importer had agreed to the loading of the assessable value of the goods as ascertained and proposed by the Department without demur. This shows that the importer did have the knowledge regarding the condition of the goods and that the goods had been undervalued. (iii) The Hon ble Tribunal had relied upon the Gujarat High Court s decision, 1992 (60) E.L.T. 77 in the cas .....

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..... ocess is much simpler for them. We find that this is nothing but presumption and this was not even discussed in the adjudication order. In any case, an order cannot be passed on the basis of presumption and this cannot also be agitated as a point of law. The other point raised is that the goods had not been imported from any manufacturer but from a trader and the importers had agreed to the loading of the assessable value of the goods and hence the knowledge regarding the condition of the goods is attributed. Even before us, they did not dispute the condition of the goods arrived and once the condition of goods on examination was known to them they were fair enough not to dispute it and the value applicable thereto . On that ground, we cann .....

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