9911796707
TMI Blog1996 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ruded Casing, Die cast casing and Pressed Metal Parts of VCR from Japan, through a Singapore supplier : - Invoice Quantity Brand Price 30-7-1988 500 sets National US Dollar 30 per set (Rs. 428) 18-8-1988 500 sets National -Ditto- 19-8-1988 500 sets Funai US Dollar 28 per set (Rs. 460) The invoice prices were accepted and duty assessed and goods were cleared. Subsequently it was found that there were imports of similar goods at Singapore Dollar 70 per set CIF for National Brand and Singapore Dollar 65 per set CIF for Funai Brand. Notice was issued to the appellants to show cause why valuation should not be made on that basis and why differential duty should not be demande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher price (Singapore Dollar 65) was paid by another importer for similar goods in September, 1988. Thus we find that during the period prior and subsequent to the subject import, appellants and other importers had paid much more than the price declared for the subject imports. The three earlier imports made by the appellants were also of 1500 sets. In the absence of any evidence, it cannot be accepted that the subject imports were effected against an indent for 4000 sets. Hence the rejection of the transaction value and loading of the value was justified. 5. It is next contended that the claim is not sustainable as the show-cause-notice was barred by time in respect of the invoice dated 30-7-1988. It appears duty on goods covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia) Ltd. - 1989 (42) E.L.T. 55 (Tribunal), Sewing System (P) Ltd. v. Collector of Customs - 1992 (62) E.L.T. 725 (Tribunal). We therefore hold that notice issued to the appellants would be barred by time in regard to the duty paid on 23-8-1988. 7. It is to overcome this difficulty that the Respondent contended that notice served on the CHA was within time regarding the duty paid on 23-8-1988 and this must be held to be sufficient. Section 2(c) of the Customs House Agents Licencing Regulations, 1984 defines CHA as meaning a person licensed under the Regulations to act as agent for the transaction of any business relating to the entry or departure of conveyance or the import or export of goods at any Customs station. The requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to come solely on the ground that the importer is the owner of the goods and the goods are lying in his custody ......... The clearing agent ceases to be an agent of the importer after clearance of the goods from the customs station. The clearing agent has no further function to discharge after removal of the goods from the customs station. He can not be treated as an agent for all the time to come even after the goods have been cleared." (emphasis supplied) See also Collector of Customs v. Presto Works - 1987 (28) E.L.T. 469 (Tribunal), Collector of Customs v. Trivandram Rubber Works Ltd. - 1992 (62) E.L.T. 360 (Tribunal), Collector of Customs v. Surat Weavers Co-op. Producers Society Ltd. - 1993 (63) E.L.T. 684 (Tribunal) and Jaswant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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