COMMISSIONER OF CUSTOMS Vs. NEXUS TRANSLAM INDUSTRIES

JUDGEMENT

(1.) THESE appeals of the Revenue are against the orders passed by the Commissioner of Customs (Appeals) accepting the transaction value of the goods imported by the respondents, for the purpose of assessment to duty.

(2.) THE respondents had imported what they had declared "Secondary/Defective CRGO electrical steel strip cuttings in irregular shapes and sizes" from Germany, UK and USA.

(3.) AFTER considering the submissions, we find that the subject goods were declared as "Secondary/Defective CRGO electrical steel strip cuttings in irregular shapes and sizes" by the respondents in all the relevant Bills of Entry. The imports were from Germany, UK & USA. The original authority recorded a finding thus "it is'' a settled proposition that comparison of used, secondary/detective material cannot be made, as the quality, extent of damage, shape, size etc. influence the values". This finding of the Jt. Commissioner has not been challenged by the Revenue. The appellant seeks enhancement of value of the goods on the basis of what was mentioned in EDI Data pertaining to electrical strip cuttings imported, more or less contemporaneously, by other parties from UK & USA. EDI Data apparently did not mention secondary/defective, nor did they indicate that the goods referred to therein were in irregular shapes and sizes. The Revenue still would insist on the value of the 'EDI goods' being adopted for the purpose of assessment of the subject goods. They cannot so insist, having not challenged the above finding of the original authority. We, further, observe that/ as rightly pointed out by learned Counsel, ld. Commissioner (Appeals) enumerated a number of reasons for rejecting the EDI value and accepting the transaction value declared by the respondents. As a matter of fact, all these grounds have been reproduced in the memoranda of these appeals, but none of them is seen to have been rebutted,