PRABHA INDUSTRIES Vs. COMMISSIONER OF CUSTOMS (APPEALS), COCHIN

JUDGEMENT

(1.) THIS appeal arises from the OIA No. 135/2004 dated 23 -7 -2004 passed by the Commissioner of Customs (Appeals), Cochin, by which the declared price in the Bill of Entry No. 137151 dated 5 -1 -2004 in respect of 48.03 MTs on goods declared as Prepainted Coils/Sheets (galvanized base) from Japan has not been accepted. The Revenue has proceeded to compare the price of another item which has been imported by Bill of Entry No. 424894 dated 7 -1 -2004 by another importer where the description of the goods are Galvannealed Steel Sheets in Coil.

(2.) THE contention of the appellant is that both the goods are different. The appellants goods are mixed and having varying thickness while the compared item is a prime quality steel coil in 1.0 mm x 1219 mm, 1.6 mm x 1219 mm and 1.2 mm x 1219 mm. He submits that it is a fundamental principle of Valuation that the goods should be comparable and having same description and same quality and quantity. As the goods are not comparable and the Revenue has failed to establish that both the goods are identical with evidence, therefore, the enhancement of value is not as per law.

(3.) THE learned JDR justifies the enhancement on the basis of the compared price. However, on a query from the Bench as to whether any expert evidence was taken to establish the identity of both the goods to be same, the learned JDR, on perusal of the records, submits that no such evidence has been relied.