9911796707
TMI Blog2001 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 to 32 which is extracted below :- "29. As regards pricing of 6 mm tinted float glass of Philippine origin, it has been submitted by the Learned Counsels of the respondent that according to the price-list of M/s. Asahi Glass Corporation dated 28-7-1993 which was relied upon by the Department, the prices indicated was US $ 0.5570 per Sq. ft. The price of the same company for the same goods vide price list dated 10-8-1993 was US $ 0.5390 per sq. ft. I find that the price list dated 10-8-1993 indicates the prices as C F while the price-list dated 28-7-1993 shows the prices as C.I.F. Hence, there is a reason why above prices could not to be the same. In any case, importation in the subject case took place on 5-7-1993 and hence, the pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted materials/evidence for enhancing the value of the item in question. The Department had relied on the price list of local Indian dealer who had imported a different item of float glass from a dealer in Singapore and not directly from Philippines. The date of the importer's import was July' 93 while date of relied invoice amount was to be of 13-9-1993 and in the trade there is fluctuations in the market, besides documents relied by the Department is not comparable as the quantity of goods, quality, type, origin, time of import were different. They have also produced the invoices from the same Indian agent on whose invoice, the Department relied to show that in August '93, the prices were different. They have also relied on further invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter except with regard to import of float glass of 6 mm from Philippines origin, which according to the Council is totally incorrect and against the law laid down by the Supreme Court. He relied on the judgment of this Bench rendered in Spices Trading Co. reported in 1998 (104) E.L.T. 665 which has clearly laid down that stray instances of import at higher value is not to be adopted totally ignoring other attending circumstances is unsustainable. The Tribunal has clearly laid down in the light of Apex Court judgment and other Tribunal judgments as noted therein, that for the purpose of proving the charge of undervaluation, the Department is required to produce evidence of contemporaneous import which should be in the nature of same g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) E.L.T. 3. 5. Ld. DR Shri Arumugam arguing for the Revenue relied on the extracted portion and submitted that DRI had obtained invoices of the local agent who was importing the same float glass from Philippines at higher value. He contends that although the importer had imported in July and invoice is of September, yet the difference of time is not much and invoices could be accepted as contemporaneous in nature. 6. On a careful consideration of the submissions and on perusal of the records, including the judgments cited supra, we are of the considered opinion that the order passed by the Addl. Commissioner dropping the proceedings with regard to the entire matter is justified and correct. The Addl. Commissioner in the OIO has gone ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal or similar goods. Even in the case Laxmi Colour Lab v. CC - 1992 (62) E.L.T. 613 (T), it has been held that enhancement of transaction value on the basis of mere telex quotation or offer is not permissible under Section 14(1A) of the Customs Act. In the case of CC, Calcutta v. Chem Crown (I) Ltd. reported in 1998 (100) E.L.T. 126 (T), it has been held that invoice price cannot be routinely discarded except on the strength of a clear evidence that the invoice is not genuine and it does not show the real price as has been transacted between the importer and the foreign supplier; that something else has passed clandestinely between the importer and the foreign supplier. The Tribunal held that transaction value could be discarded for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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