9911796707
TMI Blog2004 (3) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and fixed the assessable value at US $ 25 per piece for 14 monitors and US $ 45 per piece for 17 monitors. The Commissioner also confiscated the goods for their being imported without a import license (Second-hand goods were not covered by Open General License (OGL) as well as for misdeclaration of value of the goods. 2. In the present appeal, the objection raised about the requirement for import license is not being contested. The contest is limited to the valuation adopted. The appellant s submission that the valuation has been done based on certain sales in the domestic market and that adoption of sale prices in India of goods made in India was contrary to the legal provision. During the hearing of the case on 16-12-2003, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi, filed a Bill of Entry No. F-10792 dated 6th August, 2002 for clearance of 1650 pcs. of used Computer Monitors. While verifying the aspect of valuation, it was learnt that the authorities at Kandla Special Economic Zone had fixed the following import values of used working Monitors (based on the size of the Monitor screen) for the purpose of facilitating the units located in Kandla Special Economic Zone to effect DTA clearances) and the corresponding Bills of Entry. This evidence was thus applied in the case of import of used Monitors by M/s. Nikhil Enterprises, New Delhi; the values of 14 , 15 and 17 Monitors enhanced, and the adjudication order finalized after issuance of Show Cause Notice, and granting an opportunity of personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lmon Exports, Kandla Special Economic Zone, dated 16-1-2002 and 10-4-2002 respectively. These invoices (duly authenticated) are annexed herein as Annexure-B C respectively. In so far as the serial numbers of the invoices are concerned, the same appear to be machine numbered and are not very legible. On a closer look at the serial numbers vis-a-vis the serial numbers of the invoices recorded at Para 3 of the impugned order dated 7-11-2002, it is respectfully admitted that an inadvertent typographical error appears to have crept in. The inconvenience caused to the Hon ble Bench on this account is regretted. However, the substantive evidence relating to value of used working Monitors (US $ 25/ PC for 14 and US $ 45/PC for 17 ) shown in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n also become the victim of whim or oppression. Time and again, courts have stressed the importance of following basic standards of principles of natural justice in quasi-judicial proceedings. It is clear that no standard has been observed in the present proceedings. 5. That apart, in the present case, it is also seen that the value shown in the invoice purportedly relied upon by the Commissioner is a fraction of the value adapted by him for assessing the impugned goods. The entire functioning of the Customs House is shown as lacking in any standard by the present proceedings. It is strange that the rate recorded for imported computer monitors is per Kg. Computer monitors are not commodities to be transacted in by weight. 6. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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