1996 (8) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ort Manager, for the Respondents. [Order per : Justice, U.L. Bhat, President]. - Respondents are engaged in manufacture and export of garments. By letter dated 27-11-1990 they requested the Assistant Collector of Customs, Foreign Post Office, New Delhi, to release and deliver 18 parcels addressed to them and consigned from Japan. The parcels were found to contain Yano 56DA, 52 cms metal zipp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R and Shri O.C. Sharma, Export Manager of the respondents. 2. As against the declared value of Japanese Yen 6 per piece F.O.B. the Additional Collector fixed the value as Japanese Yen 56.79 per piece F.O.B. The respondents have not challenged the valuation aspect, as evidently they are not aggrieved by it. This will show that the goods were valued at about 1/9th of their real value. It is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e the respondents would be exporting the manufactured garments fitted with zippers. The Additional Collector referred to this defence and noticed that the respondents would get back the duty drawback at the time of re-export and in view of the enhancement of value, dropped confiscation and penal action. 4. We do not find any justification in dropping the proposal for confiscation under Sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... depress the value so as to depress the duty liability also. As we have pointed out earlier, it is not as if the respondents were strangers to this trade and would be aware of the ordinary price of these goods in international trade. In these circumstances, the contention urged by the respondents before us that they had no responsibility in showing a low invoice price in the invoice prepared by th....