TIRUPATI PLASTICS V. COLLECTOR 2003 (156) E.L.T. A57 (S.C.)

 

Valuation (Customs) — Best judgment (1) assessment without any yardstick not proper Confiscation — Mens rea not (2) required to be proved for confiscation of goods

 

 

The Supreme Court Bench comprising Hon’ble Mr. Justice S.P. Bharucha and Hon’ble Mr. Justice S.C. Sen on 30-7-1996 dismissed the Civil Appeal No. 2925 of 1989 filed by Tirupati Plastics & Anr. against the CEGAT Order No. 573/88-A, dated 5-12-1988 and reported in 1989 (41) E.L.T. 512 (Tribunal) (Shree Tirupati Plastics v. Collector). While dismissing the appeal the Supreme Court passed the following order : -

 

“This is against an order of remand and no interference at this point of time is called for. The civil appeal is dismissed.”

 

The Appellate Tribunal in its impugned order had held that Best judgment assessment without setting any yardstick is not proper, there being vast variation in prices considered. Tribunal remanded the matter for reassessment after examination of goods by panel of experts or expert institution.

 

The Tribunal further held that provisions of Sections 111(d) and 111(m) of the Customs Act, 1962 are such which do not require any mens rea to be proved before the goods can be held liable to confiscation.

[Tirupati Plastics v. Collector - 2003 (156) E.L.T. A57 (S.C.)]