COMMISSIONER OF CUSTOMS CHENNAI Vs. ADANI EXPORT LIMITED

JUDGEMENT

(1.) These appeals are preferred by the Commissioner of Customs, Chennai, against an order made by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras (the Tribunal). The short question that arises for our consideration in these cases are whether the Tribunal was justified in allowing duty credit at a rate claimed by the respondent under the Passbook Scheme in regard to the import of Vitamin Mixes in favour of the respondent by reversing the order of the Assistant Commissioner of Customs, Chennai, dated 5-2-1998 and accepting the order of the Commissioner of Appeals

(2.) The Assistant Commissioner of Customs by his order dated 5-2-1998 held that the value accepted by the Depatment at US $ 8.2 per kg. for Vitamin Mix imported for the purpose of passbook credit against the exports made of prawns and fish products is correct, hence, he rejected the claim of the respondent for fixing the said value at US $ 36 per kg. In an appeal filed by the respondent herein, the Commissioner of Customs (Appeals), Chennai, by his order dated 15-4-1998 allowed the same, setting aside the order of the Assistant Commissioner and held that the claim for credit at US $ 36 per kg. made by the respondent for the said import was justified from the evidence produced by the parties, hence, granted the relief sought for by the respondent. In an appeal filed by the Department before the Tribunal, as stated above, the Tribunal accepted the view of the Commissioner of Appeals while dismissing the appeal of the appellant herein.

(3.) Mr. Raju Ramachandran, learned Additional Solicitor General strenuously contended that the Appellate Commissioner and the Tribunal erroneously shifted the onus on the Department to establish the value of Vitamin Mixes imported, by coming to the conclusion that the Department has not established that the evidence produced by the respondents, was not creditworthy, thus erroneously shifted the burden on the appellant. He contended that the Assistant Commissioner based on similar imports made by other parties had correctly come to the conclusion that the value of the Vitamin Mixes imported at the relevant time was only US $ 8.2 per kg. He also contended that the Assistant Commissioner while coming to the said conclusion justly relied upon the publication made by the Marine Product Export Development Authority (MPEDA) which indicated what would be the active ingredients in the Vitamin Mixes imported by such importers and came to the conclusion that the price of American Dollars 8.2 per kg. was the correct price.