9911796707
TMI Blog2001 (11) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J) (Oral)]. This appeal arises from Order-in-Original No. 30/99, dated 8-4-99 passed by the Commissioner of Customs (Airport), Custom House, Calcutta ordering for confiscation of goods valued at Rs. 12,79,377.40 CIF under Section 111(m) of the Customs Act 62 since it was deemed to have been mis-declared, however, granting redemption on fine of Rs. 2.50 lakhs. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28-12-98 of Sikkim Jewels Ltd., was imported from China and they were not comparable goods. He contended that it was against the principles of valuation to compare the goods which were not of same country of origin, time, quality and quantity. He also contended that appellants had given expert opinion to show that the items were different and they were not comparable but the Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner - 1998 (104) E.L.T. 665 (T); Vintel Distributors Pvt. Ltd. v. Commissioner - Final Order No. 1449/2001, dated 21-8-2001 [2002 (149) E.L.T. 145 (Tribunal)]. He contended that as the goods were not comparable and therefore the order is required to be set aside by allowing the appeal. 4. Ld. SDR, pointed out that in view of the discrepancy pointed out, the matter has to go back to the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was, however, found to be somewhat inferior quality to the goods of M/s. Sikkim Jewels Ltd. If this be the position, then it is clear that the goods are not of comparable in nature. However, as the order itself is not a speaking order and not legal and proper, we are of the considered opinion that the matter has to go back to the original authority as contended by ld. SDR for de novo consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
