9911796707
TMI Blog2005 (5) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue's appeal against the order of the Commissioner of Customs (Appeals), Ahmedabad. 2. Briefly the facts are that the respondents imported a vessel by name "Solon of Athens" for the purpose of breaking. The vessel entered Alang anchorage on 6-6-1999. The shipping agent presented a copy of MOA, dated 7-6-1999 entered into between M/s. Cane Shipping Trading and M/s. Chaudhry Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce between the price declared in the bill of entry and the one mentioned in the original MOA, according to the respondents, was due to an addendum dated 13-6-1999 wherein the supplier seemed to have accepted for reduction of the price in view of some discrepancy in the rated capacity of the diesel generator on board the vessel. The AC/DC who finalised the bill of entry, did not accept the declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal in CC, Ahmedabad v. Guru Ashish Ship Breakers [2003 (157) E.L.T. 277] and Birla VXL Ltd. v. CCE, Vadodara [2002 (145) E.L.T. 614] wherein the Tribunal held that the reduced price cannot be the transaction value. The respondents however contend that the Commissioner (Appeals) has rightly relied on the decision of the Tribunal in the case of CC, Ahmedabad v. Atam Manohar [2003 (156) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of the Tribunal in Atam Manohar's case has to be rejected because he has not appreciated the facts in this case. In the present case, the terms of sale are very clear. The Commissioner should have gone by the terms in the original MOA instead of accepting the revised MOA where the price was alleged to have been reduced. Several instances have come to the notice of the department w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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