GENERAL MKTG. & MFG. CO. LTD. Vs. CC

JUDGEMENT

(1.) IN all these appeals a common question relating to Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 arises for consideration. After hearing the learned counsel on both sides, we are of the view that the matter requires a remand inasmuch as the Tribunal has not taken into account certain aspects which were placed before the Assistant Collector and Collector Appeals. The Tribunal has proceeded entirely on a different ground for deciding the issue against the appellants. As a matter of fact, the Assistant Collector pursuant to show cause notice has held that the assessee - the appellant is 'related' person' as per the definition of Rule 2(2)(vii). This view of the Assistant Collector was upset by the Collector Appeals and before the Tribunal revenue took a different [ground] and Tribunal held that the appellant must be treated as a related person' under Rule 2(2)(v). According to the learned counsel they were not put on notice on this ground and the ground in show cause notice was different as noticed above. Therefore, no opportunity was given to them on this aspect.

(2.) LEARNED counsel appearing for the appellant also invited our attention to an order of this Court passed in C.A. 10658/83 and 1712/84 dated 25.8.1994, M/s. OEN India Limited, Cochin v. Collector of Customs and Central Excise, Cochin, wherein also this Court under similar circumstances had set aside the orders of the Tribunal and remanded the matter for fresh consideration in accordance with law and the observations made thereunder. The learned counsel with the permission of the Court has filed additional documents to support his contention that the Tribunal erred in taking note of facts which were not placed before the lower authorities. The documents were taken on file and the Tribunal after remand will take note of this. The revenue if it finds necessary can file additional documents to support its case. The appeals are allowed and the matters are remanded to the Tribunal for fresh disposal in accordance with law. There shall be no order as to costs.