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TMI Blog2018 (3) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority on show cause notices issued for recovery of differential duty in the import of 'polished marble slabs' from Nepal. In exercise of authority under the Foreign Trade (Development and Regulation) Act, 1992, the Director General of Foreign Trade had issued notification no. 18 (RE-2008)/2004-09 dated 30 June 2008 in which certain goods classified under EXIM code 6802 were permitted to be imported freely subject to the value being not less than US $ 50 (CIF) and, by subsequent notification no. 50/(RE-2008)/2004-2009 dated 23rd October 2008, provided an exception for the imports of such goods from Nepal that are processed from marble mined in that country. 2. As a general practice, such 'marble slabs' were being cleared o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and Nepal or Whether the General Foreign Trade Policy of the country will have overriding effect on the Indo-Nepal Treaty of Trade. The matter has been discussed at length in the aforesaid paras and need not be repeated again. The Order-in-Appeal of the Commissioner (Appeals), Patna referred to above has been accepted by the Committee of Chief commissioners and the issue has attained finality. Therefore, the Commissioner customs (Prev) has no authority to raise the issue again as this would amount to judicial indiscipline. I find that the order of the Additional Commissioner is proper and legal and sustainable in the eyes of law....' 4. We have perused the records and considered the submissions made by Learned Authorised Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding. We therefore restrict ourselves only to this aspect. 6. Assessment of duty is a function of rate of duty and the value. In section 2 of Customs Act, 1962, 'value' is defined as '(41) "value", in relation to any goods, means the value thereof determined in accordance with the provisions of subsection (1) or sub-section (2) of Section 14.' 7. It is, therefore, unambiguously clear that value has to be determined in terms of section 14 of Customs Act, 1962 and the rules framed therein. There is, therefore, no scope for assigning the task of determining the value to another authority established under a different law. The initial direction of the Commissioner, as well as the grievance articulated in the appeal, are not based on a prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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