1998 (11) TMI 339

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..... The learned Commissioner has also ordered that the insurance and freight be added at the rate of 21.125% with the FOB value thus determined. He has ordered for confiscation of goods under Section 111(m) of the Customs Act. However, he has granted redemption on payment of a fine of Rs. 50,000/- and has also imposed penalty of Rs. 10,000/- under Section 112(a) of Customs Act. 2. The learned Advocate Sunderrajan appearing for the appellants submits that the Tribunal had remanded the matter on the earlier adjudication with a direction to the Commissioner to endeavour to trace out the particulars of imports of identical or similar goods more or less contemporaneous to the import in this case and furnish the particulars, if available, t....

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....that attempt. It also noted that the Collector did not make any attempt to find out any such imports and reliance on quotations without making any attempt to trace out contemporaneous imports cannot be said to be proper. Therefore, the Tribunal expressed the opinion that such efforts can be made even at this stage. In that view, the Tribunal do not propose to make any comment on acceptability or otherwise of the quotations relied on by the Collector or invoices relied on by the appellants and observed that the questions relating to these documents would arise only if, a matter of fact, there were no contemporaneous imports of identical or similar goods. In that view of the matter, the Tribunal remanded the matter with the said direction tha....

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....e and US $ 16 per piece is required to be verified and accepted. In the present case, the Commissioner has not complied with the terms of the CEGAT's order and has not made any attempt to place evidence of contemporaneous imports of similar goods. Merely relying on the same evidence and holding that it is complied with the CEGAT's direction is a flagrant violation of direction given by the CEGAT. It is unfortunate that the Commissioner has disregarded direction and relied on the evidence which is not contemporaneous in nature but again to relied on the same evidence i.e. on the quotations from M/s. Chin Seng Radio Company, M/s. Cherish Enterprises, M/s. Gardiner Communications and that of M/s. Solidaire India Ltd. which quoted Singapore $ 7....