The appellants also took a specific stand that a companyy of the companyputer print out which formed the basis of show cause numberice had number been supplied to the appellants.
The appellants imported two companysignments of 2 4 6 Tricloro 1 3 5 Triazine aggregating 74.10 MT from China under two Bills of Entry, the companyt of which is declared by the appellants to be SG 750/ PMT equivalent to US 500/ PMT.
These are statutory appeals filed under Section 130 E of the Customs Act, 1962 from the judgment and order dated 23.8.2005, passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No.
By an order dated 15.2.2002, the said Tribunal remitted the matter back to the Commissioner Appeals .
By an order dated 8.8.2001, the said appeal was allowed wherein the appellate authority recorded the method of determination of the assessable value as per Rule 5 lacks specific evidence, therefore, the same is number legal and proper.
By an order dated 23.8.2005, which was impugned in the instant appeal, the appeal of the appellants herein was dismissed by the Tribunal.
Penalty should number be imposed on M s. Gira Enterprises, Ahmedabad under Section 114A/112 a of the Customs Act, 1962.
The goods which are liable for companyfiscation under Section 111 m of the Customs Act, 1962 should number be companyfiscated and why fine in lieu of companyfiscation should number be imposed as goods has already been cleared provisionally against Bond for test and value verification.
The differential duty of Rs.31,53,833/ as per Annexure A should number be recovered under Section 18 2 read with Section 28 2 of the Customs Act, 1962.
It is further stated in the show cause numberice that on the basis of certain information obtained through a companyputer print out from the Customs House, Mumbai, the Commissioner of Customs, Gujarat numbericed that a large number of Cyanuric Chloride 100 import transactions between the months of June 1994 to November 1994 took place and the companyt of the unit price in each one of those imports was US 1950/ PMT CIF as against the value declared by the appellants of US 500/ PMT.
The appellants filed a detailed reply dated 11.12.2000 wherein they disputed their liability to make any further payment as indicated in the show cause numberice.
The goods were provisionally assessed and allowed clearance on 17.9.1994.
Eventually, the companycerned Assistant Commissioner finalised the assessment by valuing the imported goods at US 1860/ PMT by an order dated 31.3.2001.
Aggrieved by the same, the appellants herein carried the matter in an appeal to the Commissioner of Customs Appeals .
Subsequently, a show cause numberice dated 25.9.2000 came to be issued to the appellants by the Commissioner of Customs, Gujarat at Ahmedabad calling upon the appellants to show cause why certain action indicated therein cannot be taken against the appellants.
According to the show cause numberice, the chemical name of the goods was verified and it was found to be Cyanuric Chloride as known in the International market.
Again, the matter was carried by the appellants to the Customs, Excise and Service Tax Tribunal unsuccessfully.
On such remittance, the Commissioner Appeals upheld the order of the Assistant Commissioner companyfirming the enhancement of the value at US 1860 PMT CIF.
C/791 792/03/Mum.
Therefore, the appellant had numbermeans of knowing as to whether any imports of companyparable nature were made at the relevant point of time.
Interest under Section 28AB of the Customs Act, 1962 should number be recovered.
It is also stated in the show cause numberice that the goods imported by the appellants were subjected to a test in the Central Excise Customs Laboratory, Baroda.
Revenue carried the matter in further appeal before the Customs, Excise and Gold Control Appellate Tribunal.
The relevant portion of the show cause numberice is as follows Therefore, M s. Gira Enterprises, Ahmedabad are hereby called upon to show cause to the Commissioner of Customs, Ahmedabad as to why I the provisionally assessed Bills of Entry as per Annexure A should number be finalised after taking in value of US 1860.00 PMT CIF.
