2005 (5) TMI 506

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....er Sections 111(l) & 111(m) of Customs Act, 1962 & penalty under Section 112(a) of the act were arrived. Hence this appeal. 2. (a) The impugned order records the date BE's as follows - Bill of Entry Declared Nt.Wt.Mt Ascertained Nt.Wt.Mts Difference of Wt.Mts CIF value of excess Qty.Rs. Ass. Value of excess Qty.Rs. Duty on Excess Qty @ 40% Rs. 613773 159.184 211.100 51.916 6,71,949/- 6,78,668/- 2,71,467/- 5-5-99             613774 67.424 83.150 15.726 2,03,542/- 2,05,577/- 82,231/- 5-5-99             613775 65.240 90.01 24.770 3,20,598/- 3,23,804/- 1,29,5....

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....ich is within permissible error margins. The goods being natural mined products such marginal errors are required to condoned & charges of mis-declaration of weight and value cannot be arrived. Since price of the Block is based on chargeable weight of a Block and cannot be varied by the difference in the weight of the Block alleged by Company declared and ascertained weight of the Block. Whatever may be the weight of a Block, the value is related to the chargeable weight of that Block. It was submitted that as in case of milk purchased by Co-operative Dairies, the valuation is arrived at on fat contents percentage and not actual volume of Milk, similarly for Marble Blocks the chargeable Weight is the weight of workable sheets/ tiles of Marb....

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.... scales etc. In that view of the matter, the importers declarations cannot be held to be a misdeclaration on the BE as regards weight. Since the chargeable weight in BE 613774 remains as 65.24 MTs in spite of ascertained weight to be less than Gross Weight as declared; no reason or/& relationship of a mathematical Formula to Gross weight and chargeable weight being established, the proposed to levy duty on values arrived by multiplying per MT the chargeable Rate price with ascertained weight cannot be upheld. If a Baker sells Hot Cross Buns at Rs. 12 to a dozen, then for the thirteenth Bun put on the Basket as Bakers Dozen understood in that Trade cannot call for the Bakers Dozen to be valued at Rs. 13, (misdeclarations called for, as also ....