2010 (8) TMI 1055

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..../02/2008. It appears from the records that the original authority had made an order of provisional assessment without quantifying the amount of duty against the assessee and that the appellate authority sustained that order, again, without quantification of duty. The duty was quantified subsequently and demanded from the assessee vide the Assistant Commissioners letter dated 12/02/2008 (received on 26/02/2009). 2. After hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 3. The appellant had imported 83 consignments of LDPE/HDPE mixed granules/powder (floor sweepings) from Kuwait. The relevant bills of ent....

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....the appellant submits that the case law cited by the appellant before the Commissioner (Appeals) was not considered. In this connection, he refers to the written submissions dated 20/05/2005 submitted to the lower appellate authority, wherein contentions were raised against the so-called contemporaneous imports being adopted as basis of assessment of the goods in question and a few decisions were also relied on including Royal Oil Field Pvt. Ltd. Vs. CC, Nhava Sheva, Final order No. A/1010/WZB/04/C-II dated 10/12/2004 in appeal No. E/1071/03. On a perusal of final order dated 10/12/2004 passed by this Bench in the case of Royal Oil Field Pvt. Ltd., we find that, that case involved import of identical goods (floor sweepings of mixed plastic ....

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....quantity of plastic granules/powder (floor sweepings) covered by each of the bill of entry is far below the quantity imported by the appellant (1000 MTs). Among the four bills of entry, only three pertain to imports from Gulf region. In the impugned order, there is no discussion as to which of the four bills of entry were adopted as the basis of enhancement of value of the subject goods and as to the reasons therefor. In any case, the order passed by the ld. Commissioner (Appeals) without considering the case law cited by the party is not acceptable inasmuch as, in the Tribunals remand order, there was a specific direction to consider the case law. One of the decisions cited by the assessee found no legal backing for the Chief Commissioners....