COMMISSIONER OF CUSTOMS Vs. M.R. ASSOCIATES

JUDGEMENT

(1.) THE Revenue is on appeal as against the order of the Customs, Excise and Service Tax Appellate Tribunal passed in No. 430/2004, dated 7 -6 -2004 [2004 (177) E.L.T. 663 (Tri. -Chennai)] raising the following substantial questions of law: - -

(2.) WHETHER the Tribunal is correct in law in granting the relief beyond the terms of the prayer of the respondent inasmuch as the importer had agreed enhancement to 50% and 25% of the value for calculators with cartons and without cartons respectively and by setting aside the impugned order, allowing the appeal and directing the proper officer of the appellant to complete assessment of the goods on the basis of the declared value?

(3.) ON going through the materials, the Customs, Excise and Service Tax Appellate Tribunal pointed out that even though show cause notice started with the quotation price of M/s. Cannon (India) Ltd., Malaysia, yet, the vigour of the allegation was however reduced stating that the quotation price of M/s. Cannon (India) Ltd., Malaysia could not be taken as a basis for valuation. The Customs, Excise and Service Tax Appellate Tribunal pointed out to the assessee's statement for enhancement of value by 50% and 25% in respect of the calculators with cartons and calculators without cartons respectively. The Customs, Excise and Service Tax Appellate Tribunal held that mere quotation raised from M/s. Cannon (India) Ltd., Malaysia could not be held to be a basis for enhancing the value. Thus, setting aside the order of the lower authorities, it restored the matter to the files of the Customs Officer concerned to complete the assessment of the goods on the basis of the declared value. Aggrieved by this, the present Civil Miscellaneous Appeal is preferred by the Revenue.