1990 (2) TMI 175

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....l. A Bill of Entry bearingNo. 90/15-11-1978 was presented for clearance of the goods to the Customs Authorities at Kandla. The value of the consignment was declared under Section 14 of the Customs Act to be Rs. 18,48,165.40. The consignment was provisionally assessed free of basic customs duty and was exempted from auxiliary duty and additional duty of customs. The Customs authorities had not enquired of the appellants nor asked them to declare the assessable value of the drums separately. At any rate, the Bill of Entry does not show that any separate assessment was done of the containers. A sample was drawn from the consignment for test by the Port Health Officer, Kandla. By a certificate dated 17-1-1979, the Port Health Officer gave final....

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....August, 1980 (page 29, paper book) from the suppliers to the appellants confirms that the value shown in the invoice was inclusive of the cost of both oil and drums and that the value of the drums was included in the value of the goods. In the circumstances, it is clear that the drums were not separately invoiced and, therefore, the appellants could not have known the separate value of the drums. The fact that the value of the drums was not separately declared by the appellants though the number of the drums was indicated in the Bill of Entry cannot be taken to amount to suppression of material information which they knew. 3. In confirming the Asst. Collector's order by the impugned order dated 23-3-1987, the Collector (Appeals) proceeded ....