HENKAL INDIA LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS application is for early disposal of the appeal, which is against an order of the Commissioner (Appeals) affirming the decision of the lower authority in favour of valuation of the subject goods proposed by the Special Valuation Branch (SVB) of the Department. It appears from the records that the appellants are importers of enzymes and hair care products. The SVB proposed loading of invoice value of the hair care products imported by the appellants, to a substantial extent. These goods were cleared accordingly against Extra Duty Deposits (EDD). The enhanced value was challenged by the assessee. The jurisdictional Additional Commissioner of Customs rejected the challenge by favouring SVB proposal for loading of value under Rule 7 of the Customs Valuation Rules. Accordingly, the original authority directed finalization of the provisional assessments. The Commissioner (Appeals) affirmed this decision of the original authority.

(2.) IT appears from the submissions of the ld. Sr. Advocate that the impugned order has a recurring effect inasmuch as it lays down guidelines to SVB for valuation of similar imports. It is submitted that the appellants continue to import identical goods. If correct principle for valuation of the goods is not laid down, they are bound to suffer. There is no question of waiver of pre -deposit in this case, for want of quantification of duty. Ld. SDR has made an endevour to justify the impugned decision.

(3.) IT appears to us that the valuation dispute in this case is one which has a recurring effect and therefore it is necessary for the SVB in the Customs House, Chennai to receive a final outcome on the dispute from this forum. If the impugned order is ultimately found to be erroneous at a distant point of time in the future, considerable hardships would, by that time, have been fallen on the assessee in respect of imports made during the interregnum. Therefore, for the ends of justice, we allow this application and direct the appeal to be posted to 9 -4 -2007 for final hearing.