9911796707
TMI Blog2003 (5) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by Addl. Commissioner of Customs, Group III. The brief facts of the case are that M/s. Jai Mata International, G.T. Road, Panipat imported a consignment of premutilated Synthetic Original Rags vide invoice no. nil, dated 11-9-99 and filed Bill of Entry No. 4456, dated 12-10-99 for clearance of goods. The goods were prima facie found to be imported at a price lower than the normal price prevailing in the international market. A show cause notice was issued to enhance the price and the matter was adjudicated by the Addl. Commissioner of Customs vide his order dated 30-11-99 wherein he enhanced the value of the imported goods to US $ 0.32 per Kg. and also confiscated the goods under Section 111 (m) of the Customs Act, 1962. However, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ints already taken up in the appeal memo. He further stated that the matter has been remanded twice and as such should be well settled. There are no doubt old and used goods as held by the Commissioner (Appeals) in his remand order and as such they have to be treated differently for the purposes of valuation. They are otherwise OGL item and as held in the order-in-appeal itself the contemporary imports cited by the department are not relevant in the instant case because they are from the different countries and imported on different dates. He also referred to the judgments in support of their case. I have gone through the records of the case and heard the appellants. In my earlier order dated 24-8-2000 I had remanded the matter with certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in a factory. The importer obviously cannot produce the manufacturer s invoice in such cases as per the requirement of the Rule 10(A) of the Customs Valuation Rule, 1988. The value, therefore has to be determined under Rule 8 of the said Rule. Synthetic Rags at Mumbai, Calcutta, Cochin and Madras are being cleared at prices ranging from US $ 0.32/kgs. and above. This view was further strengthened by the data published by the Director General of Commercial Intelligence Statistics (Ministry of Commerce) where the average price indicated for the rags for the period April, 1998 to August, 1998 as US $ 0.36/kgs. 2. The evidence produced regarding import of similar goods in Delhi at lower price is questionable as the enquiries co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut directions of the Commissioner (Appeals), the lower authorities had ignored the Bill of Entry cleared at Customs, New Delhi especially they had not given any observation about the Bill of Entry No. 9699, dtd. 23-4-1999 which has been specifically pointed out by the Collector, in the remand order for re-consideration. It is also observed that no fresh ground had been given for rejecting the transaction value or for not accepting the evidences being produced by the importers specially a Bill of Entry mentioned No. hereinabove. The grounds now taken in appeal also do not bring out any fresh material which was not considered by the Commissioner in the remand order made by him. 4. In view of the above observations, as apparent from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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