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S.P. Bharucha and S.C. Sen, JJ.

OEN INDIA LIMITED

Versus

COLLECTOR OF CUS. & C. EX., COCHIN

Civil Appeal No. 10658 of 1983 with Civil Appeal No. 1712 of 1984, decided on 25-8-199

Valuation (Customs) - Many individual imports made by assessee when fall into different categories - Material placed on records in relation to such individual imports should have been considered by the Tribunal - Tribunal order set aside and case remanded since such material not considered - Tribunal also to consider the Rules under which valuation of such imported goods required to be made - Section 14 of the Customs Act, 1962.

[paras 2, 3]

[Order]. - The Customs, Excise and Gold (Control) Appellate Tribunal’s order dated 30th August, 1993 (sic) is under challenge both by the assessee and the Collector of Customs and Central Excise, Cochin. Having heard learned Counsel on both sides and with their agreement, the order under appeal is set aside and the appeal upon which the order was made is restored to the file of the Tribunal so that the Tribunal may hear and decide it afresh.

2.We are satisfied that this is the proper order to  pass because the Tribunal should have considered in its order the material that was placed on record in respect of the many individual imports made by the assessee from DAK Electronatics Corporation for these imports fell into different categories, as is shown by the order of the Collector of Customs which was impugned before the Tribunal (Para 12.3). The Tribunal should, in our view, have also applied its mind to the Rules under which the valuation of imported goods was required to be made and the applicable law.

3.The appeals of the assessee and the Collector of  Customs are allowed. The order under appeal is set aside. The appeal [No. CD(SB)(T)329/82-A] is remanded to the Tribunal for being heard and decided afresh in the light of the observations made above.

4.The interim order dated 4th August, 1986 made by  this Court shall operate until the final disposal of the appeal by the Tribunal and for a period of 8 weeks thereafter.

5.There shall be no order as to costs. 

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