9911796707
TMI Blog1998 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... aruzen brand staple pin No. 10 from South Korea. In respect of Bill of Entry No. 107052, dated 13-1-1989, the Asstt. Collector, Customs, enhanced the value of the imported goods from US $ 0.5628 per dozen boxes to US $ 0.66 per dozen as `Etone brand boxes staple pin No. 10 was cleared at that price through other port and the country of origin in both cases was South Korea. The Collector (Appeals) also confirmed the adjudication order observing that there could not be difference in price of staple pin to the extent of 18.5% during July and November, 1988 and the importer had not shown that such difference in price was dependent on the quantity of the goods imported. 2.2 The Additional Collector, in the impugned order dated 23-1-1991, con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arable. Further, the transaction relied upon by the Department related to a transaction between traders whereas they had imported the impugned goods directly from the manufacturer; that the Korea Trading Office had certified that there were only 3 manufacturers of staple pins in Korea of which Korea Staple Co. was one of them; that there was substantial time difference between the date of invoice of the appellants and that of the invoice relied upon by the Department; that as such neither the time and the quantity of importation and placement of order nor the buyer and seller relationship coincided with evidences with the present transaction in relation to the transaction relied upon by the Department. She also mentioned that the computer p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Atul Products Ltd. v. Commissioner of Customs, 1997 (94) E.L.T. 621 (Tribunal), held that unless there was an evidence of fraudulent transaction showing additional payment through illegal channels to the suppliers, such debiting should not be made. The learned counsel thus contended that there was no justification for confiscation of goods and imposition of any fine or penalty. 5. Countering the arguments, Shri K. Srivastava, learned SDR, submitted that the price has been enhanced by the Department on the strength of the contemporary imports as shown by the computer print out; that the appellants had not adduced any evidence to show that any quantitative discount was given to them by the supplier. It has been held by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions of both the sides. Rule 3(i) of Customs Valuation (Determination of Price of Imported Goods) Rules provided that the value of imported goods shall be the transaction value and Rules 3(ii) provides that if the value cannot be determined under clause (i), the value shall be determined by proceeding sequentially through Rules 5 to 8 of Valuation Rules. As per Rule 4 the transaction value of imported goods shall be the price actually paid or payable for the goods when sold for export to India adjusted in accordance with the provisions of Rule 9. The transaction value shall not be acceptable for the reasons mentioned in Rule 4(2) of the Customs Valuation Rules such as the buyer seller are related persons or the price is subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in same quantity as the goods imported by the importer. The Department had also not rebutted the submissions of the appellants that they had imported the goods from manufacturer M/s. Korea Staple Company. Korea Trade Office under letter of 1989 has mentioned that there are only 3 manufacturers of staple pins in Korea and Korea Staple Company is one of them. It is also not controverted by the Department that the relied upon imports were from traders. This is general trade practice that goods purchased directly from manufacturer would be available at a price lower than the price at which goods would be available from Traders. Accordingly the reliance of the department on the value shown in the computer print out for enhancing the value of im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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