9911796707
TMI Blog1998 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... oke beyond permissible limits. According to the invoice received from the supplier, the price of the consignment was shown as US $ 21,43,524. Based on this invoice value, the appellant filed a bill of entry, for home consumption on 19-3-1990. The consignment was assessed accordingly on the transaction value shown in the invoice and the goods were cleared by the appellant on payment of custom duty. On detailed inspection of the material in the plant site, the appellant suspected that the size of the coke was not as per the terms of the contract and a sizeable portion of it was in dust condition. As such, this was brought by them to the notice of the representative of the foreign supplier and a sample was sent to M/s. SGS India Pvt. Ltd., Jam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants claim and has reduced the price making out a revised invoice which, the ld. Sr. Counsel contended, is the transaction value of the goods. It was further argued that if the lower authorities had any doubts about the appellants claim they ought to have called upon the appellants for further proof instead of rejecting their claim altogether. The ld. Sr. Counsel urged that it has been showed that this is a case of genuine reduction in price due to the goods being found to be below specification and the revised value should be accepted as assessable value. 3. Shri S.V. Singh, ld. DR pointed out that no test regarding size of the material was carried out by Custom House as the description of the goods in Bill of Entry was not so decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch a context, when the refund claim is now filed on the basis of a revised invoice, made out following a post clearance test of the goods at their factory by a private agency, without participation or information to the Customs authorities, and in pursuance of a post clearance agreement, it has, in our view, rightly been found unacceptable by the Customs authorities. It is well settled that for any abatement of duty due to damages to goods imported has to be claimed before clearance thereof from Customs and survey for damage is done while the goods are in Customs control on intimation to Customs and with their participation. This clearly is not the case herein. 5. Further, as has been pointed out by ld. DR, it is not as if the supplier ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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