2007 (6) TMI 350

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....Order per : P.G. Chacko, Member (J)]. - The appellants had filed a Bill of Entry dated 26-9-2003 for clearance of a consignment of "Rock Phosphate" imported by them. The proper officer of Customs accepted the transaction value (US $ 50.2 per MT) and, accordingly, assessed the Bill of Entry finally. The goods were cleared on payment of duty so assessed. Against the said assessment, the party appr....

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..... Commissioner of Customs that quantity discount, quality discount and dispatch earning had not been considered for deduction in the assessment. It is also asserted that a refund claim was filed with the Dy. Commissioner, but the same was not considered. The appellants pray for the above deductions from the declared value and for consequential refund. 3. Ld. counsel for the appellants has su....

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....find merit in this argument inasmuch as the MoU, now referred to by the appellants, was not placed before the assessing authority or even before the first appellate authority. We have perused this document and we find that, though it contains a provision for quantity discount, it is silent on what are called "quality discount" and "dispatch earning". This document showing itself to have been signe....

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....ed by the court was whether this Tribunal had jurisdiction to examine a question of law (not raised before the lower authorities nor before the Tribunal) arising from facts already found by the lower authorities. In the instant case, when the assessment was made, no claim for any deduction had been made by the assessee. Whether the assessee had actually received quantity rebate or the so-called 'q....