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TMI Blog2005 (4) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-5-2004 OIA 131/2004 dated 22-7-2004 3. C/371/04 Keveeyam Company CC, Cochin OIO 5/2003 dated 12-3-2004 OIA 112-115/2004 dated 15-6-2004 4. C/372/04 Keveeyam Company CC, Cochin OIO 11/2004 dated 25-3-2004 OIA 112-115/2004 dated 15-6-2004 5. C/374/04 Keveeyam Company CC, Cochin OIO 13/2004 dated 31-3-2004 OIA 112-115/2004 dated 15-6-2004 6. C/452/04 Keveeyam Company CC, Cochin OIO S33/127/2004 dated 12-7-2004 OIA 167/2004 dated 21-9-2004 7. C/369/04 Md. Fariz Company CC, Cochin OIO 22/2004 dated 20-4-2004 OIA 125/2004 dated 29-6-2004 8. C/373/03 Md. Fari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods had been cleared on the basis of the declared value, demand under Section 28 of the Customs Act was issued. The original authority fixed the value on the basis of the proposal in the Show Cause Notice. Wherever there is short value, differential duty was demanded on the basis of the enhanced value. The importers appealed to the Commissioner (Appeals). The Commissioner (Appeals) confirmed the value fixed by the original authority, however, he gave 20% reduction in the value so fixed on account of the huge quantity of imports made by the importers. The importers are aggrieved over the decision of the Appellate Authority. The Revenue has also appealed against the OIAs for giving 20% reduction of price in the case of M/s. Keveeyam. 3. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving the inner coating - 10% (6) Dust/Pieces - Wastage - 10% Through garbling process, the various grades of Betel Nuts were segregated. (iii) About 90% of Betel Nuts in India is consumed in North India. Therefore, through other ports only garbled Betel Nut is imported, as there are no processing facilities. Through other ports, the following grades of Betel Nuts are imported. (1) Betel Nut Whole - 1st quality (2) Betel Nut - Split (3) Betel Nut - Lali (4) Boiled Betel Nut In view of this reason, there is value addition even before import. This is one of the reasons for the difference in prices between the goods imported by the appellants and others at other P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red value, the full details of the alleged contemporaneous imports have to be supplied to the importer. This decision has been upheld by the Hon'ble Supreme Court as reported in 2003 (157) E.L.T. A151. In view of the above binding legal position, the Appellate Authority erred in holding that it would not be ethical for the Department to supply invoices of other importers. (ix) The ratio of the landmark decision in the case of Eicher Tractors Ltd. v. CC, Mumbai - 2000 (122) E.L.T. 321 (S.C.) that transaction value in the absence of special circumstances as envisaged in Rule 4(2) of Valuation Rules cannot be rejected, was not considered by the lower authorities. (x) Confirmation of transaction value through corresponding bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. CC, ICD, N. Delhi - 2004 (167) E.L.T. 236 (T.- Del.) (2) Finolex Industries Ltd. v. CCE, Pune - 2004 (174) E.L.T. 341 (Tri.-Del.) (3) CC, Kandla v. Meera Impex - 2004 (167) E.L.T. 446 (Tri.- Mumbai) (4) Margra Industries Ltd. v. CC, N. Delhi - 2004 (171) E.L.T. 334 (Tri.- Del.) (5) Sridharan Diamond v. CC, Calcutta - 2004 (171) E.L.T. 470 (Tri.- Chennai) (6) Vision Trade Links v. CC, Nagpur - 2004 (169) E.L.T. 151 (Tri.- Del.) (7) D.R. Polymers Ltd. v. CC, ICD, N. Delhi - 2004 (166) E.L.T. 393 (T- Del.) (8) Varsha Plastic Pvt. Ltd. v. CC, Kandla - 2004 (164) E.L.T. 428 (Tri.- Del.) (xii) Betel Nuts being agricultural commodities, prices vary on account of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for giving even 20% reduction in the enhanced value. Under these circumstances, she urged the Bench to reject the parties appeals and also to set aside the Commissioner (Appeals) order giving 20% reduction in the enhanced value fixed by the Department. 6. We have gone through the records of the case. The Revenue has enhanced the value of the Betel Nuts merely on the basis of data in respect of imports through other ports. When we see the quantity imported at other Ports, they are really very low compared to the quantity imported by the appellants. Of course this factor has been taken into account by the first Appellate Authority. He has recorded a finding that the appellant M/s. Keveeyam Company had entered into a contract for 1200 MT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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