Cheran Spinners Ltd. Vs. Commissioner of Customs, Trichy - Court Judgment

SooperKanoon Citationsooperkanoon.com/944388
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnOct-13-2009
Case NumberAppeal No.C/6 of 2003
Judge THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
AppellantCheran Spinners Ltd.
RespondentCommissioner of Customs, Trichy
Advocates:Shri V.S.Viswanathan, Consultant and Shri T.H.Rao, SDR
Excerpt:
per jyoti balasundaram the appellants herein who are manufacturers of flax fibre are aggrieved by the order of the commissioner (appeals) upholding the enhancement of value of their goods to us$ 1.06 per kg. and rejecting the declared value of us$ 0.90. 2. we have heard both sides. the main grievance of the importers is that enhancement was ordered on the basis of contemporaneous imports from the same supplier without disclosing such contemporary evidence to them. there is nothing on record to show that material relied upon by the authorities below for the purpose of loading of value was furnished to the assessees. we, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in accordance with law after supply of copies of the bills of entry relied upon in the impugned order to the importers and after extending reasonable opportunity of hearing. 3. the appeal is thus allowed by way of remand.
Judgment:

Per Jyoti Balasundaram

The appellants herein who are manufacturers of Flax Fibre are aggrieved by the order of the Commissioner (Appeals) upholding the enhancement of value of their goods to US$ 1.06 per kg. and rejecting the declared value of US$ 0.90.

2. We have heard both sides. The main grievance of the importers is that enhancement was ordered on the basis of contemporaneous imports from the same supplier without disclosing such contemporary evidence to them. There is nothing on record to show that material relied upon by the authorities below for the purpose of loading of value was furnished to the assessees. We, therefore, set aside the impugned order and remit the case to the adjudicating authority for fresh decision in accordance with law after supply of copies of the Bills of Entry relied upon in the impugned order to the importers and after extending reasonable opportunity of hearing.

3. The appeal is thus allowed by way of remand.