2002 (3) TMI 336

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order per : J.H. Joglekar, Member (T)]. The facts leading to this appeal are that M/s. Rahul Associates had cleared electronic components parts vide Bill of Entry No. 133950 on payment of appropriate duties of customs. These were stored in their premises. The officers of the Customs Preventive Collectorate investigated the importation. Statements of Shri Bhansali, proprietor o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... confirmed the differential duty adopting the allegations made in the show cause notice derived from the e-mail messages as also from the bills of entry from other ports. Before him the CHA made the statement that the Customs had assessed the bill of entry on the basis of floor price fixed by the Customs of the subject import goods. No discussion was made by the learned Commissioner on this aspect .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lso asked whether the messages were copied from the appellant s computer. Shri Kantawala submitted that these are apparently in the department s computer because his statement was recorded in the office premises. We find the reliance placed by the Commissioner on such transient evidence is entirely unsubstantiated. If the department wants to dispute a statement as to the valuation made by an impor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... made by the CHA before the Commissioner, which statement have been faithfully recorded by the Commissioner, it appears that there is a range of valuation for the same goods noticed in the custom house and that as measure of facilitation the department has adopted a floor price. From the CHA s statement it appears that the valuation given in the bill of entry was not lower than the floor price. At .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fixing the floor price. Copies of these orders shall also be given to the present appellant. He shall be given adequate opportunity to the appellant of being heard and then pass appropriate orders. 8. Since the applicant has been deprived of their goods for considerable time we wish that the Commissioner completes the entire process within two months from the date of receipt of this order. 9. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X