9911796707
TMI Blog2001 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... carbon steel sheets and strips. In every case, they were declared to be mild steel cold rolled strips/sheets of defects. Examination of each of the consignments showed them to be electrical grade cold rolled grain oriented steel sheets. The values declared varied from US$ 215 to 270 per tonne. In his order, the Commissioner has enhanced the value to US$ 450 CIF per tonne for sheets and US$ 400 CIF per tonne for strips, based upon the value of contemporaneous imports at Bombay Custom House. He has held that the goods are validly covered by REP licences produced by the importers for import of items in Appendix 3 Part B of 1985-88 Policy. He has, in a number of cases, imposed penalties under Section 112 of the Act in lieu of confiscation, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds under consideration are not electrical grade. He however points out that the Collector has accepted that the goods were defective, whereas the goods imported by Electra India declared to be defective but on examination were found to be prime. The goods under consideration are also of US origin. Therefore, the goods imported by Electra India being French origin, are neither identical nor similar and their valuation cannot be applicable to the present case. The decision of the Tribunal in Honesty Traders v. C.C. - 1991 (55) E.L.T. 102 (Tribunal) = 1990 (29) ECR 534, cited by the Departmental Representative, does not take a view that the country of origin is immaterial as the Departmental Representative contends. That view was taken by one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The order of the Board, on which the appeal is based, says that it has "come to its attention" that such a clarification was issued. We are not able to find any reference in the policy or the hand book to any Clarification Committee nor is either side able to enlighten us about the committee. It seems possible that this clarification was given in the matter of regulation to grant of licence that is to say to the opinion of the licensing authority. Assuming this clarification to be validly issued, there are still objections in accepting it. Firstly, it does not appear to have been made available to the Collector before he passed the order. He does not refer to it. It therefore would not be proper to rely upon it now, it being material that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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