Dear Impex Vs. Commissioner of Customs

Dear Impex vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 09, 2001

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Citation: sooperkanoon.com/20844
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Feb 09, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Dear Impex

Respondent

Commissioner of Customs

Legal References

Reported In: (2001)(131)ELT129Tri(Mum.)bai

Excerpt

1. the application is for waiver of deposit of penalty of rs. 2.50 lakhs imposed under section 114(1) of the act, on the ground that the skirts tendered for export was over valued.2. after heading both sides, we find a prima facie in favour of the applicant so far as the penalty is concerned. the evidence relied upon by the department to establish over valuation consists of the price at which such goods are sold at "fashion street" and the "enquiry" conducted by an officer of the department to the shop-keeper at colaba.it is well known that the goods sold at "fashion street" are largely export rejects or over run and the price at which they are sold cannot prima facie be the value for international price. the enquiry by the officer at the colaba shop led him by co-incidence to an exporter of jaipur who apparently told him that he could supply the skirts in question at much cheaper rate. at this stage, we find this evidence vague and made even less acceptable by the fact that cross-examination was denied of the officer.

Full Judgment

1. The application is for waiver of deposit of penalty of Rs. 2.50 lakhs imposed under Section 114(1) of the Act, on the ground that the skirts tendered for export was over valued.

2. After heading both sides, we find a prima facie in favour of the applicant so far as the penalty is concerned. The evidence relied upon by the department to establish over valuation consists of the price at which such goods are sold at "Fashion Street" and the "enquiry" conducted by an officer of the department to the shop-keeper at Colaba.

It is well known that the goods sold at "Fashion Street" are largely export rejects or over run and the price at which they are sold cannot prima facie be the value for international price. The enquiry by the officer at the Colaba shop led him by co-incidence to an exporter of Jaipur who apparently told him that he could supply the skirts in question at much cheaper rate. At this stage, we find this evidence vague and made even less acceptable by the fact that cross-examination was denied of the officer.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Dear Impex vs Commissioner of Customs Same Subject Service Tax