DHIRISH INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellant importer has challenged the OIA No. 294/2003 -Cus., dated 14 -7 -2003 enhancing the value of Chinese Ginger imported by the appellant on the basis of a letter given by the Joint Director (Marketing), Spices Board to the Commissioner of Customs, Guntur. In fact, the basis of enhancing the valuation of the imported Chinese Ginger is the Spice Bulletin. The appellants had imported 14,280 kgs. and 12,500 kgs. of Chinese Ginger declaring the CIF value as USD 1025 per MT and USD 1030 per MT respectively. Relying on the Spice Bulletin, the value has been enhanced to 1500 USD per MT. The question in this appeal is as to whether the value of imported Chinese Ginger can be enhanced solely based on the Spice Bulletin in the absence of any evidence of contemporaneous import by any importer of the same goods from the same time and place?

(2.) THE learned Counsel submits that the Tribunal, presided by the Honble President, in the case of CC, Bangalore v. Dhirish Overseas Co. by Order No. 710/1998, dated 20 -3 -1998, has dismissed the Revenue appeal in which it has been held Spices Market Weekly cannot be relied for enhancing the value of imported Cassia. The counsel also relies on the judgment of CC, Calcutta v. Chem Crown (I) Ltd - 1998 (100) E.L.T. 126 (Tribunal) wherein it has been held that invoice price cannot be routinely discarded except on the strength of a clear evidence that the invoice is not genuine and does not show the real price as has been transacted between the importer and the foreign supplier. Further reliance is placed on the Apex Court judgment rendered in the case of CC, Bombay v. Nippon Bearings (P) Ltd. - 1996 (82) E.L.T. 3 (S.C.) wherein it has been held that it is for the department to discharge the burden of proof with regard to undervaluation. Reliance is also placed on Kailash Chand Jain v. CC, Cochin - 1996 (86) E.L.T. 529 (Tribunal) wherein it has been held that Revenue is required to produce evidence on contemporaneous import of same quality and quantity of comparable goods to discharge their burden of proof.

(3.) THE learned SDR reiterated the departmental view.