2004 (4) TMI 80

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.... in allowing duty credit at a rate claimed by the respondent under the Passbook Scheme in regard to the import of Vitamin Mixes in favour of the respondent by reversing the order of the Assistant Commissioner of Customs, Chennai, dated 5-2-1998 and accepting the order of the Commissioner of Appeals ? 2.The Assistant Commissioner of Customs by his order dated 5-2-1998 held that the value accepted by the Department at US $ 8.2 per kg. for Vitamin Mix imported for the purpose of passbook credit against the exports made of prawns and fish products is correct, hence, he rejected the claim of the respondent for fixing the said value at US $ 36 per kg. In an appeal filed by the respondent herein, the Commissioner of Customs (Appeals), Chennai, ....

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....r kg. was the correct price. 4.Mr. Ashok H. Desai and Mr. Dushyant Dave, learned senior counsel, however, controverted the said argument of learned A.S.G. and pointed out from the order of the Commissioner of Customs (Appeals) that the material relied on by the Assistant Commissioner for arriving at the conclusion that the value of the imported goods was only US $ 8.2 per kg. was not based on similar importation of Vitamin Mixes as was involved in the import relied on by the respondent. They also pointed out that the material relied upon by the Assistant Commissioner did not pertain to the imports made by any of the suppliers of Shrimps to the respondents. They placed strong reliance on the judgment of this Court in Collector of Customs,....

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....late Authority also came to the conclusion that the quality of import of Vitamin Mixes made by various importers on whose importation value the original authority relied upon, was not of a comparable quality because the chemical composition of such goods widely differed from the chemical composition of goods imported and relied on by the respondent, hence, they held it would not be correct to rely upon such incomparable material to fix the disputed valuation. The Tribunal also noticed from the analysis placed on record that the difference between the two types of imports representing 2 different costs of importation was very wide and certainly not marginal but the vitamin ingredients used in the Vitamin Mixes imported by the two parties are....