Custom, Excise & Service Tax Tribunal
M/S Punjab Con Cast Steels vs Commissioner Of Customs, Amritsar on 8 April, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. 1 Customs Appeal Nos. 296 & 297 of 2005 (Arising out of Order-in-Original No. 13/Cus/2005 dated 24.02.2005 passed by the Commissioner of Customs, Amritsar). DATE OF HEARING : 08.04.2008 DATE OF DECISION : 08.04.2008 FOR APPROVAL AND SIGNATURE : HONBLE MR. JUSTICE S.N. JHA, PRESIDENT HONBLE MR. M. VEERAIYAN, MEMBER (TECHNICAL) 1. Whether Press Reporters may be allowed to see 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 of the Order ? 4. Whether Order is to be circulated to the Departmental Authorities? M/s Punjab Con Cast Steels . Appellant (Rep. by Sh. Rupendra Singh, Adv.) VERSUS Commissioner of Customs, Amritsar . Respondent
(Rep by Sh. B.K. Singh, DR) CORAM : HONBLE MR. JUSTICE S.N. JHA, PRESIDENT HONBLE MR. M. VEERAIYAN, MEMBER (T) ORDER NO.________________________________ PER M. VEERAIYAN :
These two appeals relating to the same appellant involved a common issue and, therefore, are being disposed of through a common order.
2. Heard both sides.
3. The appellant imported two consignments of items described as Palm Acid Oil of Malaysian origin and declared the price @ 180 per M.T. They produced the contract with their suppliers substantiating the value declared by them. The contract contains detailed specifications of the imported products, such as, Palm Fatty Acid Distillate, M&I, USM, SV. The Department relied on a NIDB print out indicating a contemporaneous import of the same commodity also of Malaysian origin imported through Mumbai Customs at a higher value. The appellant contended that their order is for specific variety of Palm Acid Oil and there could be variation in prices depending upon the relevant characteristic of the product which are being imported and, therefore, sought for documents like contract with the foreign supplier, the suppliers invoice, test report relating to the consignment which was sought to be compared. The Commissioner has recorded a finding that the test report, invoices, copy of the contract and the documents pertaining to the relied upon bills of entry were not available and, therefore, same could not be supplied.
4. During the course of argument, learned DR sought for an opportunity to search for the relevant records and produce to the appellant before a decision is taken. The learned advocate appearing for the appellant also has no objection to this proposal. In fact, he relies on the Final Order of the Tribunal no. C/52 to 54/08 dated 13.03.2008 in the case of M/s Nahar Industrial Enterprises Ltd. Vs CC, Amritsar, where the case was remanded for de novo consideration to enable production of the documents sought for by the appellant.
4. We have carefully considered the submissions made by both sides. The documents sought for by the appellant are very relevant and production of the same would have fulfilled the requirements of principles of natural justice. Therefore, we deem it proper to accept the concurrent suggestions from both sides and set aside the order of the Commissioner and remand the matter for de novo consideration. The Commissioner shall make available the documents sought for by the appellant and grant reasonable time for submitting the reply and decide the matter for granting personal hearing to the appellant.
5. The appeals are allowed by way of remand on the above terms.
(Dictated and pronounced in the open Court on the 8nd day of April, 2008) (JUSTICE S.N. JHA) PRESIDENT (M. VEERAIYAN) MEMBER (TECHNICAL) [ Golay