AUSTIN ENGINEERING CO LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) What is sought for in this Writ Petition is a mandamus, directing the respondents 1 and 2 to pay the demurrage charges till the date of clearance of the goods covered under Bill of Entry No. 34129, dated 30.6.1997.

(2.) The petitioner company imported Bearing Seamless Tubes of SAE 52100 grade from Germany valued at USD 310/MT and filed Bill of Entry No. 34129, dated 30.6.1997, before the respondents and sought for clearance of the said goods under Duty Exemption Entitlement Scheme (DEES) with duty benefit and additional duty of 15% as per Customs Notification No. 79/95. But, the second respondent rejected the contention of the petitioner company and passed Order-in-Original, dated 27.9.1997, by enhancing the value of the goods to USD 1800/MT.

(3.) Aggrieved over the said order, the petitioner preferred an appeal on 3.10.1997 before the Commissioner of Customs (Appeals), who, by his Order-in-Appeal, dated 9.10.1997, set aside the order dated 27.9.1997 and held that the value determined by the petitioner under Rule 4 of the Valuation Rules is correct.