UNIT TRADERS NO. 140, OLD THARAGUPET, BANGALORE - 560 053, REPRESENTED BY ITS PA RTNER SHRI HANIF THARA Vs. THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, NEW HARBOUR ESTATE, TUTICORIN - 628 004 AND THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, NEW HARBOUR ESTATE, TUTICORIN - 628 004

JUDGEMENT

(1.) M /s. Unit Traders has approached this Court for issuance of a Writ, in the nature of Certiorari, for quashing the order passed by the Assistant Commissioner of Customs, Tuticorin dated 31.08.2007.

(2.) THE Petitioner is a partnership concern engaged in the business of import of various spices and dry fruits, and is registered with Directorate General of Foreign Trade. The Petitioner is allotted the Import and Export Code No. 0791011917. The Petitioner is also assessed to Income Tax and Sales Tax. The Petitioner imported ten consignments of white poppy seeds of Turkey origin and filed ten Bills of Entry No. 412997 to 412999 dated 15.06.2007, 413246 to 413250 dated 19.06.2007, 413305 and 413306 dated 20.06.2007, totalling to 540 MTS and sought for clearance of goods. The unit price declared was USD 1510/MT (FOB) or after including freight and Insurance at USD 1575/MT (CIF).

(3.) THE Petitioner sought provisional release of the goods through CHA vide its letter dated 21.06.2007. The request of the Petitioner was not accepted for the reason, that contemporaneous import of similar goods was cleared at USD 2700/MT, and the goods of the Petitioner were held to be under invoiced. It was decided to assess the value by resorting to the correct assessable value system.