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TMI Blog2003 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... rovision in the agreement to take note of this material difference. The difference in value is justifiable. We, therefore, do not find any ground for interference. We must, at the same time, address ourselves to the department's concern. It is possibly with regard to any unscrupulous attempt to utilise grounds for reducing the price. However, that could happen in the case of import of any goods and the cases of undervaluation are known and brought to light as a case of misdeclaration. The possibility that the importer may misdeclare the value or misutilise a concession or procedures by itself is no ground to strike down the concession or procedure at its root, particularly a commercial procedure which is generally internationally follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal grounds in the appeals are that allowing the appeals will result in importers reducing the value on baseless ground. Reliance is also placed upon the order of the Tribunal in CC v. Saibaba Ship Breaking Corporation, (C/l039/99) [2002 (140) E.L.T. 135 [Tri. - Mumbai] 6.The agreements for the sale of the ship appear to have more or less similar wordings. We shall take, as an example, the agreement entered into by Rai Metal Works Pvt. Ltd. Clause 1 describes the ship with its tonnage and other appurtenances of the vessels. Clause 2 emphasises that the buyers will accept the vessel without inspection. The sale is definite and outright subject only to the terms and conditions and exceptions. Clause 3 makes for delivery and taking possession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has arrived. Thus, if for example, the ship was a sailing ship, namely "NEVA-II" instead of ship for breaking up it can hardly be disputed that insistence of acceptance of agreed value would be incorrect. Similar would be the case, if it was actually a ship with a lesser tonnage. In other words, if the goods which are actually delivered, are different material from the goods which have been agreed to be purchased and sold what would actually happen is that there is a renegotiation. As a result of such renegotiation there is an amendment to the price and the price now being agreed upon is the price of goods which have arrived. 9.In the department's appeals what is essentially urged is that the original price is the price of importation. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter as to the date of beaching of the craft being the relevant date for determination of duty. It also noted that the importer could not substantiate the claim that the chain and anchorage were in fact missing before the vessel was imported. In the cases before us the department's appeals do not dispute the same. We agree that, if the change in the capacity of the generator really took place after the ship has arrived, different consideration would apply because in that situation what has been imported is, what had been contracted for. However, whereas in this case there is no dispute that what has been imported is different material from what had been agreed to be imported and there is a provision in the agreement to take note of this mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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