9911796707
TMI Blog2007 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... filed on 15-4-2004. The declared unit prices were US $ 20.40 and US $ 20.10 respectively. The assessments were made by enhancing these prices to US $ 21.40 and US $ 21.32 respectively and release of the goods was allowed on this basis without any test for grade. After a few months, based on intelligence received by SIIB of the Customs House, action was initiated by the department to recover anti-dumping duty from the importer in respect of the above goods. Accordingly, show-cause notices were issued to the party alleging that the raw silk imported by them must be of grade 2A and below and therefore AD duty was leviable thereon. This demand was contested by the party. In adjudication of the dispute, the Deputy Commissioner of Customs (Group ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of AD duty. The adjudicating authority also dances to its tune, oblivious or regardless of the reality that the quality of the imported raw silk, in terms of grade to be ascertained, was determinative of the question whether the commodity was subject to AD duty. The Deputy Commissioner thinks that the importer had agreed to minimal enhancement of value of the goods with intent to evade payment of AD duty. He rejects the assessee s submission that they had not given their consent for such enhancement of value and that the department had suo motu loaded the value. The episode ends with the Deputy Commissioner confirming the demand of AD duty against the party. We would rather say that the episode has been given a befitting burial by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous examination by way of drawl of samples and testing to ascertain if the goods were mis-declared and the matter should have been adjudicated. However, by loading the value without concrete evidence merely based on unproven suspicion, the department is vulnerable to the charge of arbitrariness and this has vitiated the entire adjudication proceedings. The non-testing of the sample of the imported goods in this regard is inexplicable, and without the test report the whole case fails. An order based on assumptions and presumptions without an iota of evidence is bad in law. The remedy in this case did not lie in a SCN to the importer but may have to be searched for elsewhere. Senior supervisory officers may like to look into the whole matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
