Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Nhava Sheva vs Satyam Pharmachem Pvt.Ltd on 3 January, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.C/88/02 & C/12/04
(Arising out of Order-in- Appeal No. 50/2001 A.P.V.L.(JCH) & 155/2003(JNCH) dtd.6.11.2001 & 28.10.2003 passed by the Commissioner of Central Excise (A), Mumbai )
For approval and signature:
Honble Jyoti Balasundaram, Vice President
And
Honble A. K.Srivastava, Member(Technical)
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1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
============================================================= Commissioner of Customs, Nhava Sheva :
Appellant VS Satyam Pharmachem Pvt.Ltd. Respondent Appearance Shri Govil, Jt.CDR for Appellant Shri A.K.Chatterjee, Advocate for the respondents CORAM:
Ms. Jyoti Balasundaram, Vice President And Mr.A.K.Srivastava, Member(Technical) Date of decision 03/01/08 ORDER NO.
Per : Jyoti Balasundaram The Revenue is aggrieved by the orders of the Commissioner of Customs(Appeals) who has accepted the transaction value of Manganese Metal imported by the respondents herein from the manufacturer in South Africa, has set aside the adjudication order by which the transaction value was rejected and value enhanced on the basis of Metal Bulletin rates of LME.
2. We have heard both sides. We find that reliance is placed by the Revenue on the Apex Court jugement in the case of M/s. Rajkumar Knitting Mills (P)Ltd. vs CC, Bombay [1998 (98) ELT 292(S.C.) . However, we find that in the case of Andhra Sugars Ltd. vs. CC.Visakhapatnam [2005(102)ECC 103, the Rajkumar Knitting Mills(P)Ltd. decision supra has been distinguished by holding that decision of Apex Court was rendered in context of the old Customs Valuation Rules and therefore, reliance by the Revenue on that decision was not correct. The Tribunal has held in the case of Andhra Sugars Ltd. that transaction value cannot be rejected without any evidence of contemporaneous import of the same goods. There is no evidence of contemporaneous import in this case and the entire case is based upon the Metal Bulletin Price. The import in this case is governed by the new Valuation Rules. Therefore, the ratio of the decision in Andhra Sugars Ltd is applicable on all fours on the facts of the case and following the ratio thereof, we uphold the impugned orders and reject the appeals.
A.K.Srivastava Member(Technical) Ms. Jyoti Balasundaram Vice President pv 2