CC, ICD Vs. PUSHPSONS BALBRO PVT. LTD.

JUDGEMENT

(1.) IN this appeal the challenge is against the order passed by the Commissioner of Customs (Appeals) New Delhi Dated : 10.06.2003.

(2.) RESPONDENT filed Bill of Entry dated 31.7.2001 for clearance of goods, namely, 'Polypropylene Non -Oven Sheets in Rolls'. The declared value was 0.40 US per Kg. C&F. The adjudicating authority took the view that the value declared is too low and therefore it was enhanced to 1.20 US per Kg. On appeal by the importer the Commissioner (Appeals) found that comparison made by the adjudicating authority was not with reference to similar goods. The importer had contended that the imported goods were manufactured in the year 1988 -89 and they were of inferior quality from the same supplier since 1994 and that there was no reason to reject the declared value. The appeal was thus allowed in favour of the assessee.

(3.) IN the present appeal the Revenue has taken a new ground to challenge the finding of the Commissioner (Appeals). The present allegation is that since the goods were manufactured in the year 1988 -89 and further goods were procured by the supplier in the year 1989 the goods are 'logically second hand in nature'. It is also alleged that since the 'age of the goods was admittedly more than 10 years it logically establishes the second hand nature of the goods, more so when it was not imported from the manufacturer but from a dealer after a lapse of 12 years'. The Memo of Appeal further refers to the following provision in the Exim Policy 1997 -2002 :