MARGRA INDUSTRIES LTD Vs. CC

JUDGEMENT

(1.) THE appellants had imported marble of Italian origin covered by Bills of Entry dated 31.12.1998 and 1.1.1999. They declared the value of the imported goods at US 165 PMT (CIF). Quantity covered by the first bill of entry was 90.30 MT and that of covered by second bill was of 88.30 MT. On the allegation that the goods were under valued, proceedings were initiated by the Customs authority and they enhanced the value to 193.45 US PMT. Reason for taking such an action was that price of marble imported by M/s. Dee Pearl New Delhi under bill of entry No. 115367 dated 2.12.1998 was 193.45 US PMT CIF. The appellants waived show cause notice and personal hearings because they were subjected to container detention charges of Rs. 16,512 per day and ground rent of Rs. 5,600 per day. A total amount under these two counts as on January 11, 1999 reached Rs. 6,91,674/ -. The adjudicating authority by order dated 6.3.1999, confiscated the goods whose value was fixed at Rs. 14,90,854/ -. He imposed a redemption fine of Rs. 14 lakhs under Section 125 of the Customs Act and penalty of Rs. 7 lakhs under Section 112. This order is under challenge.

(2.) THE main ground urged by the Ld. Counsel representing the appellants is that the adjudicating authority passed the impugned order in violation of the principles of natural justice inasmuch as he did not supply copy of documents relied on by him to enhance the value of the goods to 193.45 US PMT CIF.

(3.) ADJUDICATING authority in the impugned order observed "on the basis of contemporaneous imports covered by BE No. 115367 dated 2.12.1998 (M/s. Dee Pearls C -1/1, Rajouri Garden New Delhi) the CIF value of consignment was proposed to be raised to US 193.45 PMT CIF. Thus the total CIF value works out to be Rs. 14,90,854 (7,50,973/ - and 7,32,556/ - respectively) which is the value of the offending goods."