9911796707
TMI Blog2002 (3) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... -2001 in which unit price declared was Singapore $ 0.90 per piece; that the appraiser proposed to enhance the value to US $ 1.80 on the basis of similar import at the relevant period; that subsequently a show cause notice dated 25-4-2001 was issued to them for enhancement of the value to US $ 3.35 per piece FOB on the ground that identical calculators were released at the said declared price; that the Commissioner under the impugned Order has confiscated the consignment for mis-declaration with an option to redeem the same on payment of fine of Rs. One lakh and imposed a penalty of Rs. 50,000/- with the direction that the value of the impugned goods for the purpose of assessment of duty would be US $ 3.35 per piece FOB. The ld. Advocate, fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common knowledge that price which is offered by a supplier to an old customer may be different from a price which the same supplier offers to a totally new customers. He also relied upon the decision in the case of Resina Combination v. Commissioner of Customs, Chennai [1999 (114) E.L.T. 860]. The ld. Advocate finally submitted that the calculators imported by the Appellants are duplicate and are not having auto check and as such their price cannot be enhanced; that there has been no allegation of payment made by them underhand to the foreign supplier. 3. Countering the arguments Shri D.K. Bhowmik, ld. DR, submitted that the value has been enhanced on the basis of contemporaneous imports; that both the bill of entries relied upon are date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not brought out any evidence on record to show that the supplier had supplied the calculators to them at a lower rate on account of some special relationship. The decision in the case of Satya Vijay Exports is also not applicable in view of the fact that the value has been enhanced by the Revenue on the basis of contemporaneous import made of the same model of the calculators of Chinese origin only. The ratio of the decision in the case of Resina Combination is not applicable as the facts are different as in the said case the Tribunal applied the lower of the two values under Rule 5(3) of the Valuation Rules. Considering the value of the goods as enhanced, the redemption fine as well as the penalty imposed by the Commissioner is not on h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
