HOTCHAND JAWAHARMALL Vs. UNION OF INDIA AND OTHERS

JUDGEMENT

(1.) That there was no mis -statement in regard to the value as petitioner has no knowledge of the value of the goods as determined by the Collector.

(2.) That the value of the goods was determined by the Collector in contravention of Sec. 30 of the Sea Customs Act, 1878.

(3.) In reply to the show cause notice, the petitioner submitted that there was an oral contract between the petitioner and M/s. Eastern Traders of Kuala Lumpur, Malaysia with whom they had business dealings for a long period of time. The petitioner further stated that along with the shipping documents there was a covering invoice from M/s. Eastern Traders, Kuala Lumpur in which the value of the goods was stated to be Pounds 227 -10 -0 C&F (Rs. 3,033.32). It was contended that they had no knowledge of the sale contracts and invoices. It was then stated :