9911796707
TMI Blog2011 (3) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... nt from M/s. Novalis (Taiwan) that these imports were made from some other suppliers and that the goods were of different grades. These results were compared with the subject-imports and it was held that the imports from M/s. Novalis could not be said to be contemporaneous for purposes of assessment of the subject-goods. The other set of contemporaneous imports of PVC tiles by other importers was given a go-by - thus remand the case to the original authority for fresh decision in accordance with law and the principles of natural justice - Decided in favor of the assessee by way of remand - C/1109/2007-Mum. - - - Dated:- 10-3-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Appearance: Shri S.M. Vaidya, Authorized Representative (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Particulars such as country of origin, name of importer, dimension and composition of the goods etc. covered under the first set of 5 Bills of Entry were not disclosed to the respondent. In regard to the goods covered under the second set of bills of entry, the respondent pointed out that the goods were imported from another company, namely, M/s. Novalis International Ltd., Taiwan and that the same contained 22% by weight of PVC. On this basis, the respondent objected to any of the above bills of entry being adopted as basis for enhancement of the value of the goods in question. After hearing them, the Assistant Commissioner of Customs rejected the declared price under Rule 10A of the Customs Valuation Rules, 1988 read with Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken without disclosing the relevant particulars of the contemporaneous imports and without considering the relevant facts placed on record by the importer, cannot be sustained. The importer had complained that the particulars of the imports covered under the first set of 5 Bills of Entry were not disclosed.They had also submitted that the goods covered under the second set of 4 Bills of Entry were dissimilar inasmuch as its PVC content was 22% as against 12% of PVC contained in the subject-goods. These submissions were ignored by the original authority and duly considered by the appellate authority. Therefore, according to the learned counsel, the appellate Commissioner's order has to be sustained. 4. After considering the submissions, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s set of contemporaneous imports covered under the 5 Bills of Entry. 5. In the above scenario, we would like to remand the case to the original authority for fresh decision in accordance with law and the principles of natural justice. Needless to say that, in keeping with the said principles, all the relevant particulars of contemporaneous imports covered under the first set of 5 Bills of Entry should be supplied to the respondent and the respondent may also be given a further opportunity to produce original price catalogue, product catalogue, price list, analysis certificate indicating composition etc. The adjudicating authority shall apply its mind to the evidence on record as also to the submissions of the assessee, untrammelled by an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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