UNIK TRADERS Vs. CHIEF COMMISSIONER OF CUSTOMS, CHENNAI

JUDGEMENT

(1.) THIS appeal arises from OIO No. 60/2001 dated 28 -2 -2001 on de novo consideration. The Tribunal, by Final Order No. 1915/99 dated 29 -7 -1999, directed the original authority to take into consideration the additional evidence produced by the appellant to show that the Mumbai Customs had accepted the declared value of US $ 800 per MT in respect of similar import of Dried Ginger as made by the appellant importer. There was no direction in the remand order to enable the Revenue to produce any fresh additional evidence in the matter. However, at the time of de novo consideration, the Chief Commissioner, who has adjudicated the matter on de novo, has referred to imports and clearance of ginger of US $ 1125 per MT and had adopted the said value by rejecting the imports which had been done at Mumbai port as US $ 800 per MT as directed by the Tribunal in the remand order. He has imposed RF of Rs. 1 lakh in respect of Bill of Entry No. 217489 dated 4 -5 -1999 and imposed penalty of Rs. 20,000/ - and likewise has imposed RF of Rs. 2 lakhs on Bill of Entry No. 217484 dated 4 -5 -1999 and penalty of Rs. 30,000/ -.

(2.) THE main grievance of the learned Counsel is that the Revenue cannot improve their case by adopting a fresh valuation by citing fresh evidence in the adjudication order and enhancing the value to US $ 1125 per MT. It was not the subject matter of earlier adjudication order and not in terms of the remand order. Therefore, it was contended that when there was contemporaneous import of the same goods at the same time and place at US $ 800 per MT, then the same should be adopted and relief be granted in the quantum of fine and penalty.

(3.) THE learned JDR submits that the chief Commissioner has referred to another import at higher value of US $ 1125 per MT in his order which could be accepted. As there was mis -declaration, confiscation of goods and imposition of fine and penalty is justified. He submits that even otherwise, if the value is adopted at US $ 800 per MT, even then, the RF of Rs. 1 lakh and 2 lakhs is justified including the fine and penalty.