9911796707
TMI Blog1997 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... ication proceedings in reply to show cause notice manufacturer s invoice which shows the price of the said goods at US $ 950, per M.T. c f Calcutta. On the other hand, the Assistant Collector, in pursuance of High Court s direction gave certain documents relied upon by the Revenue on the date of hearing i.e. 23-5-1991. No evidence was given beforehand. The appellants were asked to comment on the said documents by evening of 23-5-1991. The appellants did comment on the same. Later on, on 29-5-1991, they were given two more documents which are fax messages available at pages 56 and 57 of the paper-book. The document at page 56 shows a fax message from Hyundai Chemical Company Ltd. dated 15-5-1991 addressed to one Mr. (name unknown), address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has submitted that these are not authentic pieces of documents because the name of the addressee of the fax message is not available. In one case, the fax message is unsigned. He also points out that these two fax messages also relate to tape grade HDPE and not to wide specification HDPE Elaborating his arguments on wide specification learned Consultant submits that wide specification is used for off-grade specification, as already held by the Tribunal in the case of Varsha Polyproducts Pvt. Ltd., Bombay Ors. v. Collector of Customs, Kandla reported in 1994 (74) E.L.T. 151 (Tribunal) = 1994 (4) RLT 673 (CEGAT-A) . In view of the fact that the HDPE imported is off-grade specification, the price is bound to be lower than the HDPE of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Tribunal s judgment in the case of Sai Impex v. Collector of Customs reported in 1992 (62) E.L.T. 616 (Tribunal) (Paras 8 and 11). In short, the plea of the learned Counsel is that the declared price should be accepted and the appeal be allowed. 3.1 Opposing the contention, learned SDR Shri T. Premkumar of the Revenue urges that the lower authorities had relied on the computer print out and the two fax messsages mentioned above. Computer print out clearly indicates the prices of contemporaneous imports at a higher level than one has been declared. On a query from the Bench, he, however, clearly concedes that the print out prices are in respect of HDPE tape grades and not of wide specifications as in the present case. But he points o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from both sides. We observe that the authorities below have essentially relied upon on their own evidence in the shape of previous imports as given in the computer print out or on the basis of quotations in two fax messages referred to above. All these evidences relate only to HDPE tape grade. No piece of these evidences relates to HDPE tape grades wide specification . In our view, therefore, none of these evidences can be strictly relied upon for the purpose of arriving at the value of goods under importation. We also observe that the fax messages relied upon by the lower authorities are not otherwise reliable for the discrepancies pointed out by the learned Consultant in view of the Supreme Court s judgment mentioned supra. We also obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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