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TMI Blog2001 (6) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.K. Agrawal, Membre (T)]. - This is an application filed by M/s. Sources India Impex Pvt. Ltd. for waiver of pre-deposit of customs duty amounting to ₹ 3,85,737/- confirmed by the Commissioner of Customs. 2. Shri M. Ganesh, learned Advocate submitted that the applicants had placed an order in September, 1999 with M/s. Nantong Da Sheng Industrial Corporation, China for supply of Knitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment. He relied upon the decision of the Supreme Court in the case of Mirah Exports Pvt. Ltd. v. Collector of Customs [1998 (98) E.L.T. 3 (S.C.)] wherein it was held that the burden of proving a charge of under-valuation lies upon Revenue and Revenue has to produce the necessary evidence to prove the said charge; that the Commissioner (Appeals) in the present matter has placed the burden of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cus., Mumbai-II v. Hakim Hardware General Stores [2001 (129) E.L.T. 650]. The ld. Advocate also mentioned that the standing order was issued on 4-2-2000 whereas the imports were made by them in November, 1999 and as such the standing order cannot be made applicable in their case. Finally he submitted that price of fabric is based on many criterions such as country of origin, the quality of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity will be available only at the minimum level mentioned in the standing order; that the standing order does not mention the maximum price and as such the non-mentioning of the country of origin or quality or any other parameters while fixing the minimum prices is not material at all; that the Chief Commissioner is competent to issue the guidelines to the officers by way of standing order. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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