9911796707
TMI Blog1995 (2) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... . They declared the price as US $ 5.20 c.i.f. per dozen. In the case of appellants, M/s. Surya Products, the import at the same time was similarly of components of umbrella frames consisting of Ladies Auto Folding Ribs size 19x8 with tube fittings handle ivory and caps, also from Taiwan. They declared the price as US $ 4.65 per dozen c.i.f. The Custom House took the view that the invoice value in both the cases was low as compared to quotation of similar goods of Taiwan origin based on a quotation dated 14-1-1987 of HSU Ge Umbrella Enterprises Ltd., Taiwan, according to which the price was US $ 8.40 per dozen c.i.f. for goods similar to those imported by the appellants, M/s. Anjantha Umbrella Works, for the goods similar to those imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the meaning of Section 14(1)(a) of Customs Act, 1962. Although, undervaluation was alleged in the Show Cause Notice on the basis of the quotation from Taiwan suppliers, yet in the final adjudication order, the Collector had discarded it and had decided the value of the goods under Section 14(1)(b) and the Valuation Rules without citing in the order, the Section and the particular Rule adopted. The following case law was cited in support : 1986 (23) E.L.T. 507 (T) - Orient Enterprises v. C.C., Cochin 1991 (53) E.L.T. 133 (T) - Shyam Antenna Electricals Ltd. v. C.C.; and 1992 (61) E.L.T. 730 (T) - Mahavir Spg. Mills Ltd. v. C.C. 3. Shri B.K. Singh, ld. S.D.R. contended that the quotation from the same country of origin as the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Price of Imported Goods) Rules, 1988, which lay down what is transaction value under Rule 4 thereof, and if that is discarded how to apply the other Rules sequentially to arrive at the assessable value. The Show Cause Notice also does not indicate the Rule under which the assessable value was sought to be fixed. This aspect is an infirmity in the Collector s order. Moreover, it is also seen that the Custom House has not been able to furnish evidence of any contemporaneous import of the goods at the prices in the quotation, which, it is now well-settled, must be done, because quotation by itself cannot invariably be taken as basis for discarding the invoice price. In this context, the contention of the appellants in the appeal memora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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