9911796707
TMI Blog1997 (5) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... the letters dated 29-3-1984 addressed to them, I do not consider any need for interfering in the order already passed by the adjudicating authority. 2. The case has had a long and chequered history. The order passed by the adjudicating authority referred to in the above extract was passed by the Deputy Collector of Customs as Order-in-Original No. 32/83, dated 27-6-1983. By that order, the Deputy Collector held that two consignments of Watch Case Backs and Watch Case Bodies imported by the present appellants had been under-invoiced and accordingly he enhanced their values to Rs. 40,950/- from Rs. 34,117/- and to Rs. 27,293/- from Rs. 22,745/-. Apart from enhancing the assessable value as above, he confiscated the goods for mis-declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. A show cause notice was then issued on 29-12-1988 and the case adjudicated by the Additional Collector under the adjudication order impugned before us. The operative order therein has been extracted supra. The Additional Collector was clearly in error in passing the order in the manner of a Collector (Appeals) by stating that she did not consider any need for interfering in the order already passed by the adjudicating authority. That earlier order of the adjudicating authority was not in existence at that time, having been set aside by Collector (Appeals) vide order-in-appeal dated 17-10-1988 with direction for de novo decision. An adjudicating authority with such a mandate is required to pass an order on merits and not make an observa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of grant of any such non-quantity discount. With that there was the abrupt finding that there was no need for interfering with order already passed by the adjudicating authority. 5. Apart from the error in passing such an order, the justification for rejecting the declared price and enhancing the assessable value does not rest on any strong basis. The extent of enhancement is from Rs. 34,117/- to Rs. 40,940/- and from Rs. 22,745/- to Rs. 27,293/- by treating the prices as C I and making the notional addition of 20% towards freight, the percentage of difference being about 19%/20%. 6. The learned Counsel also placed before us a statement showing the particulars of imports during the period 16-4-1983 to 28-5-1984 which amounted to 2,58, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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