1996 (8) TMI 200

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....ts consisting of Plastic Extruded Casing, Die cast casing and Pressed Metal Parts of VCR from Japan, through a Singapore supplier : - Invoice  Quantity Brand      Price 30-7-1988 500 sets National US Dollar 30 per set (Rs. 428) 18-8-1988 500 sets National -Ditto-    19-8-1988 500 sets Funai US Dollar 28 per set (Rs. 460) The invoice prices were accepted and duty assessed and goods were cleared. Subsequently it was found that there were imports of similar goods at Singapore Dollar 70 per set CIF for National Brand and Singapore Dollar 65 per set CIF for Funai Brand. Notice was issued to the appellants to show cause why valuation should not be made....

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....10 sets imported in April/May 1987, appellants had paid 14 to 15% higher price. The same higher price was paid by another importer in January, 1988 for 500 sets. Comparatively higher price (Singapore Dollar 65) was paid by another importer for similar goods in September, 1988. Thus we find that during the period prior and subsequent to the subject import, appellants and other importers had paid much more than the price declared for the subject imports. The three earlier imports made by the appellants were also of 1500 sets. In the absence of any evidence, it cannot be accepted that the subject imports were effected against an indent for 4000 sets. Hence the rejection of the transaction value and loading of the value was justified. 5.&ems....

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....es v. Collector of Customs - 1986 (23) E.L.T. 491 (Tribunal) and Collector of Customs v. Presto Works - 1987 (28) E.L.T. 469 (Tribunal), Collector of Customs v. Hicks Thermometers (India) Ltd. - 1989 (42) E.L.T. 55 (Tribunal), Sewing System (P) Ltd. v. Collector of Customs - 1992 (62) E.L.T. 725 (Tribunal). We therefore hold that notice issued to the appellants would be barred by time in regard to the duty paid on 23-8-1988. 7. It is to overcome this difficulty that the Respondent contended that notice served on the CHA was within time regarding the duty paid on 23-8-1988 and this must be held to be sufficient. Section 2(c) of the Customs House Agents Licencing Regulations, 1984 defines CHA as meaning a person licensed under the Reg....

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....ther of the importer or the owner or any other person, the clearing agent ceases to be an agent of the importer. The clearing agent cannot be treated as an agent of the importer for all time to come solely on the ground that the importer is the owner of the goods and the goods are lying in his custody ......... The clearing agent ceases to be an agent of the importer after clearance of the goods from the customs station. The clearing agent has no further function to discharge after removal of the goods from the customs station. He can not be treated as an agent for all the time to come even after the goods have been cleared." (emphasis supplied) See also Collector of Customs v. Presto Works - 1987 (28) E.L.T. 469 (Tribunal), Collector of....