1981 (5) TMI 117

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..... as Annexure A to the appeal petition ). To qualify for jute specialities in terms of serial No. 3(ii) of the aforesaid Notification, the f.a.s. value of the goods have to be in excess of F.A.S excess value of hessian by not less than ₹ 1250 per ton. In this case, the F.A.S. price of the jute specialities exported have been much more than the differential of ₹ 1250 (Rs. One thousand two hundred fifty) as compared to the F.A.S. value of hessian. 3. Apart from the above, the value was available in terms of Section 14(1) (a) of the Customs Act, 1962 inasmuch as this value was determined on the basis of a global tender and also accepted by the C.C.I. E. There is no room for working out a formula to ascertain the value in terms .....

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..... y, when the party s contention as Jute specialities was turned down and duty was realised as Hessian Bags, Office should have taken some precautionary step to avoid future dispute. This could be either by acceptance of a Bond or by drawal of sample for the purpose of determination of the identity of the goods (whether ordinary Hessian Bags or Jute specialities) prior to shipment with statutory landings on the part of the exporter. This was not done. Thirdly, the determination of value was made by Customs House under Section 14(1) (a) ibid. But in this case it is not free from doubt whether the provisions of Section 14(1) (b) are applicable correctly. In essence, the fact remains that the goods are Jute specialities, i.e. a product which rem .....

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..... 10. The appellants have submitted a copy of the order-in-appeal No. 1436/71 passed by the then Appellate Collector in support of their claim. This is a similar case where the observations as above have been made. The order quotes the Department has adopted the price of standard Jute goods for computing the F.A.S. price which I feel cannot be made applicable to such goods and their very speciality threw them outside the scope of such standard goods... it is very material that it must be established beyond reasonable doubt that the F.A.S. price of such goods was less than ₹ 3500 on the date the contract was entered into and registered in the Jute Export Committee s office. If this cannot be established by concerte evidence such as .....

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