Valuation (Customs) — Brewery hops imported from Germany —
Undervaluation — Confiscation — Whether price declared by importer at DM 21.37
per kg. CIF was grossly undervalued and determination of value at DM 36 per kg.
by Commissioner (Appeals) was very judicious and whether goods were liable to
confiscation
The Supreme Court Bench comprising Hon’ble Mr. Justice U.C.
Banerjee and Hon’ble Mr. Justice Shivaraj V. Patil on 21-8-2001 disposed of the Civil Appeal No. 5193
of 1998, filed by Mysore Breweries Ltd. against CEGAT Order No. 1118/98-SZB,
dated 2-6-1998 and reported in 2001
(136) E.L.T. 140 (Tri. - Chennai) (Mysore
Breweries Ltd. v. Commissioner).
While disposing of and remanding the
appeal, the Supreme Court passed the following order :
“Upon
hearing the submissions made on behalf of the parties and on perusal of the
decision of this Court in Eicher Tractors
Ltd., Haryana v. Commissioner of
Customs, Mumbai - 2000 (122) E.L.T. 321 (S.C.) = 2001 (1) SCC 315. We do
feel expedient to recall that by reason of certain disputed issues on facts the
better course would be to remit the matter to the Tribunal, as the Tribunal did
not have the opportunity to consider the decision of this Court in Eicher Tractors (supra).
In
that view of the matter, the matters are remitted to the Tribunal for
reconsideration in terms of law laid down by this Court. It is for the Tribunal
to record that all the issues are left open and this is without prejudice to
the rights and other contentions of the parties. The judgment of the Tribunal
is set aside and the matter is remitted back to the Tribunal. The appeal is
disposed in the aforesaid terms.”
The
Appellate Tribunal in its impugned order had held that price of brewery hops
imported by the appellant were grossly undervalued and determination of value
at DM 36 per kg. by Commissioner (Appeals) was very judicious. The Tribunal
also upheld redemption fine of Rs. 5 lakhs.
A
report relating to the admission of the appeal in question was published in
2002 (139) E.L.T. A298.
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