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TMI Blog2019 (2) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... eged contemporaneous price of M/s Sanden Vikas was available with the assessing officer at the time of import but the same was not considered at that time considering these to be of different quality. The reliance cannot be placed on the same contemporary price after such a long period. The impugned order is bad in law and not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. C/50389/2017-DB - Final Order No. 50243/2019 - Dated:- 15-2-2019 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri Rajesh Rawal, Advocate - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Per Bijay Kumar : The present appeal is against the Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rprises Bill of Entry No. date 605118 dt. 9.12.97 113121 dt. 17.11.97 Item Heat Exchanger Condenser Heat exchange condenser Unit Price US $ 45.60 (FOB) Sing $ 4 (C F) Bill of Entry No. date 5914 dt. 17.11.97 10080 dt. 17.1.98 113121 dt. 17.11.97 Item Filter Dryer Filter Dryer Unit Price Sing. $ 7.15 (C F) Sing. $ 0.6 (CIF) 3. The statement of Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest as per Customs Act. The importer were also proposed for confiscation under Section 11(m) of Customs Act. 5. Ld. Advocate on behalf of the appellant contests the impugned order on the ground that the order has been passed without affording personal hearing to the appellant. The appellant contacted the adjudicating authority and requested for the personal hearing however was surprised, to find the order dated 2.3.2010 after getting a call from Supdt. for recovery for the payment of dues. 6. It was also said that the goods imported by the appellant are not identical goods but are of different quality. The appellant has imported the goods of Chinese origin however, comparison is being made with those of reputed brand of Japanese ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the parties and considered the rival submissions. In this case, it is fact that the appellant has imported consignment namely heat exchanger, filter dryer, magnetic clutch assembly from Thailand and Singapore were not branded one. The Revenue is attempting and comparing the quality product imported by M/s Sanden which is reputed supplier and the imported goods are branded one. We also find that the import in this case has already been assessed finally and cleared after examination thereof. The demand cannot be raised after the gap of 4/5 years on the basis of alleged contemporaneous import price. It is on record that the alleged contemporaneous price of M/s Sanden Vikas was available with the assessing officer at the time of import but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Uniden Systems (S) PTE Ltd., M-part condenser by M/s. Pely Auto Aircon Parts PTE Ltd. The country of origin is not mentioned for comparing the value of these condensers imported by the appellants. There is no examination report available on the bill of entry with the department to show that these are branded goods and manufactured by M/s. Sanden Corporation, Japan. No contemporaneous invoice of any other importer was taken into consideration for coming to the conclusion that these condensers imported by the appellants are not of the value as declared by them in the bill of entry and in the invoices. We find that when the goods were cleared from Customs these were cleared after finalisation of provisional assessment and department has taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... den Corporation, Japan. It has been seen that the item heat exchanger which we have imported at the price of Singapore $ 4.00 per piece is being compared with Sanden condenser supply at a price of US $ 45.60 per piece. It is evident that the heat exchange condenser imported by us at Singapore $ 4.00 per piece is actually made in China with the made in Japan embossing on his sticker because of marketing gimmick. This is not made in Japan item invoice from supplier will be submitted to the custom shortly . Thus, from this statement it is clear that neither Shri G.R. Batra, Prop. of the importing concern nor the CHA has ever accepted that the condenser imported by the appellant concern are of Japanese origin and they are branded goods of Sande ..... X X X X Extracts X X X X X X X X Extracts X X X X
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