TaxTMI 
TaxTMI 
1987 (3) TMI 128
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....in November, 1986. Upon the arrival of the said goods the Customs Authorities allowed the petitioner to keep the said goods in the Warehouse under Section 59 of the Customs Act, 1962. The Shipping Corporation of India, the carriers of the said goods, issued a freight bill dated 29th October, 1986 in respect of the said goods for Rs. 4,75,350.03p to the petitioner. In view of the said freight bill raised by the Shipping Corporation of India, the petitioner at the time of filing the bill for Warehousing mentioned the freight paid in respect of the said goods as Rs. 4,75,350.03p. The bill of entry was filed and the petitioner was assessed on the basis of the aforesaid freight bill. 3. On or about 25th November, 1986 the Shipping Corporation....
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....Corporation of India. The Shipping Corporation has filed an affidavit. Sasanka Kumar Ghosal, Deputy Manager of the Shipping Corporation of India affirmed an affidavit on 20th February, 1987. In the said affidavit reasons have been given why the correction in freight was made. In paragraphs 6 to 12 of the said affidavit, it has bean stated as follows : "6. I say that SCI is a Government of India Undertaking and has an extensive network of carriage of cargo from India to and from different parts of the world. In foreign countries the business of SCI is conducted through appointed agents. "7. I say that in the present case the cargo in question was carried on board the vessel 'Vishva Bandhan' (Voyable No. 39) from the Port of Yokohama to....
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....toms informing him that the freight and other charges collected on the basis as shown in the home manifested available from the Port of Shipment and in the present case the .freight bill was amended as per the corrector No. 1 dated 29th September, 1986. In the said letter it has been stated that two telexes were sent to the Japanese Agent of SCI and reply of the same was awarded. A copy of the said letter as also the telexes sent to the Japanese Agent are included in Annexure 'E' hereof. "11. I say that the Japanese Agent replied to the said Telex, a copy whereof is annexed hereto and marked 'F'. "12. I say that the SCI has acted in accordance with the uniform practice prevalent in the shipping trade. Furthermore the rates of freight ....
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....f Rs. 2,22,018.45 had been recalculated and requested the petitioner to treat the previous bill for Rs. 2,22,018.45 as cancelled. The clearing agents once again wrote to the Officer concerned for rectification. Thereupon the Assistant Collector of Customs, Appraisement Group III being the respondent No. 2 assessed the said goods on the invoice value taking into account the correct figure charges in respect thereof. Thereafter the Collector of Customs perported to reassess the assessable value of the said goods after scoring the assessment earlier made on 9th January, 1987 and included the incorrect freight bill earlier raised by the Shipping Corporation of India in determining the assessable value of the said goods. 6. In any judgment th....