COMMISSIONER OF CUSTOMS Vs. SUPREME WOOLLEN MILLS

JUDGEMENT

(1.) REVENUE has filed three appeals against common Order -in -Appeal No. 12 -16/2004 dated 21.1.2004 by which the Commissioner (Appeals) has set aside the enhancement of the assessable value of goods imported by M/s. Supreme Woollen Mills.

(2.) MR . Krishna Mishra, learned Senior Departmental Representative submitted that the respondents had imported acrylic tow and acrylic fibre of various denier under five Bills of Entry during the period November 2000 to September 2001; that the respondents themselves had declared different prices for acrylic tow of the same denier; that the Assistant Commissioner while assessing the Bills of Entry has enhanced the price at the rate of 1.33 US per kg. for both acrylic tow and acrylic fibre irrespective of the denier; that the respondents cleared the goods after paying the duty under protest; that they had also requested for issue of Adjudication order which was not passed by the Assistant Commissioner; that on Appeal filed by the respondents the Commissioner (Appeals) has observed in the impugned order that the Assessing Officer had not followed the procedure laid down in Rule 10A of the Customs Valuation Rules and no show cause notice was given intimating the ground for doubting the truth and accuracy of the value declared in relation to the goods imported; that Commissioner also observed that no opportunity was given to the respondents of being heard before rejecting the declared value. Learned Senior Departmental Representative, further, submitted that this rejection of declared value was not in accordance with the statutory provisions of law; that in view of this, the matters may be remanded to the Adjudicating Authority for observing the procedure and for passing the Adjudication order after observing the principles of natural justice.

(3.) COUNTERING the argument Shri C. Hari Shanker, learned Advocate, submitted that on inquiry by the Commissioner (Appeals), the Adjudicating Authority had reported that the value had been enhanced on the basis of two Bills of Entry dated 13.9.2000 and 19.9.2000 under which the acrylic tow of Bulgarian origin of 3.0 denier and 3.3 denier had been imported at the rate of US 1.34 and 1.36 per kg.; that the Commissioner (Appeals) had set aside enhancement of the assessable value as he found following discrepancy in evidence relied upon by the Department.