TaxTMI 
TaxTMI 
2004 (6) TMI 100
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.... against an order passed by the Commissioner of Customs in a remanded proceedings. 2. The appellants had filed a Bill of Entry dated 6-2-99 for clearance of a consignment which was declared to contain 200 Kgs. of "Synthetic Ruby First Crackle" and 347 Kgs. of "Synthetic Ruby Crackle". The goods were imported from Thailand. The declared unit prices based on the relevant invoice issued by the Tha....
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....y M/s. Sikkim Jewels Ltd. Rejecting these contentions, the Commissioner of Customs held, on the basis of visual examination of the goods imported by the appellants and M/s. Sikkim Jewels Ltd., that the goods were comparable. On this basis, he enhanced the value of the appellants' goods. Ld. Commissioner also found misdeclaration against the party and confiscated the goods with option for redemptio....
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....ding the finding (in the remand order) that the goods imported by the appellants and those imported by M/s. Sikkim Jewels Ltd. were not of comparable nature. Ld. Consultant, further, pointed out that the remand order had held to the effect that the burden was on the department to show that the imported goods in question were from the same country of origin and of the same quantity and quality as t....
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....s Ltd. are not of comparable nature; (c) before taking goods of another importer into account for the purpose of valuation of the goods in question, the department has to adduce evidence to show that the former goods are from the same country and of the same quantity and quality as those of the latter. We note that, in the remanded proceedings, the Commissioner has disregarded all these findings. ....