TaxTMI 
TaxTMI 
2007 (10) TMI 204
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....re given on 2-8-2002, after making certain amendments in the price and other values consequent to which the total FOB value was reduced to Rs.37,79,100/- and PMV was reduced to Rs. 41,56,944/- due to which drawback claim got reduced to Rs. 4,53,492/-. On further intelligence the CIU found that the four consignments which were examined on 31-7-2002 were replaced by some other consignments on 12-8-2002. Statements were recorded of the CHA, Examining Officer and Shri H.S. Shirsat, Dy. Commissioner. On completion of the investigation show cause notices were issued directing the exporter i.e., the current appellant and all others to show cause as to why: (i) the garments found in the original lot covered under Shipping Bill Nos. 5237476, 5237478 and 5237477 all dated 30-7-2002 and 5237212 dated 29-7-202 should not be held to be of no commercial value as the same appear to be made from used and soiled clothes; confiscated under Section 113(i) of the Customs Act, 1962; (ii) the drawback claim should not be held as inadmissible by virtue of the proviso (i) of Rule 3(1) of the Customs and Central Excise Duties Drawback Rules, 1995; (iii) the goods under seizure dated 26-8-2002 should not....
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....s and until there is a collusion between the dock authorities and the appellant. He submits that the Revenue authorities have not recorded any statements to bring on record that there was collusion. It is his submission that only on presumption it is held that the goods have been replaced or substituted. 5. The learned Jt. CDR along with the SDR on the other hand submit that the appellants and the exporter had intended to avail the ineligible drawback by trying to export used and soiled cloth mis-declaring them as maxis and dress. It is the submission that statements recorded of CHA and others directly indicate that there was some kind of substitution having taken place. It is the submission that there was no satisfactory explanation to the fact that why CHA had filed further additional four shipping bills in some other name and also there is no explanation as to how soiled clothes were found in the Port area. It is the submission that when the consignment was re-examined on 12-8-2002 the goods were found to be not as declared in the new bill of lading in the name of Green Syndicate. It is the submission that though the shipping bills were originally cleared and Let Export Orders ....
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....ion of the consignment. On this factual matrix we hold that the consignment cleared for export by the Examiner after reducing the FOB value and the PMV value, was the same as was found in the container. It is also on record that the said reduction in FOB and PMV value was done as per the direction of the Deputy Commissioner, Frere Basin. If that be so, it cannot now be said that there was replacement of the consignment. As regards the proposition of the learned Counsel for the appellant that the consignment having once assessed the FOB and the PMV having reduced by the assessing officer, unless there is an appeal by the Revenue against such assessment there cannot be any further re-assessment. The proposition is based upon the decision of the Bench in the case of Commissioner of Customs (Imports), Mumbai v. Lord Shiva Overseas (supra). In the case of Commissioner of Customs (Imports), Mumbai v. Lord Shiva Overseas the Division Bench was concerned with the import of plastic lighters wherein the declared price was of US $ 0.05 per piece which was enhanced by the officers while assessing the bill of entry and after such enhancement the consignment was cleared. The division bench in th....
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....al) is not upholding the order of Addl. Commissioner found by us to be bad in law. (c) The respondents had produced BE No. 4-6-81, dated 8-2-2003 and 4-6- 1992, dated 10-12-2003 where assessment was made as declared at the same values as in this case. They had also produced Computer print outs given by Customs House, for the Bills cleared at 0.11 USD & 0.12 USD, 0.09 USD for lighters. Therefore, the value of 0.10 USD arrived at by the proper officer of Bombay Centre House initially, was arrived at 0.10 USD on comparative historical data available in Custom House and the same cannot be impugned by these proceedings. There are no grounds, therefore to set aside that value determination by the proper officer and CC (Appeals) has wisely not disturbed the same. (d) The non-supply of the market report is fatal to the proceedings launched and conduced to upset the assessment made at USD 0.10. Orders based on such report is required to be set aside. Merely because an enquiry was made before the CHAs representative would not meet the requirement of Principle of Natural Justice which require service on the importers of all such reports/enquiries, before they could be reli....