{"id":251957,"date":"2001-09-28T00:00:00","date_gmt":"2001-09-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/satish-b-mehta-rakesh-s-mehta-vs-commissioner-of-customs-on-28-september-2001"},"modified":"2015-11-23T23:40:41","modified_gmt":"2015-11-23T18:10:41","slug":"satish-b-mehta-rakesh-s-mehta-vs-commissioner-of-customs-on-28-september-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/satish-b-mehta-rakesh-s-mehta-vs-commissioner-of-customs-on-28-september-2001","title":{"rendered":"Satish B. Mehta, Rakesh S. Mehta, &#8230; vs Commissioner Of Customs &#8230; on 28 September, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Satish B. Mehta, Rakesh S. Mehta, &#8230; vs Commissioner Of Customs &#8230; on 28 September, 2001<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p>G.N. Srinivasan, Member (Judicial) <\/p>\n<p id=\"p_1\">1. Today these applications came up for stay and after waiving the pre-deposit we have taken up the disposal themselves of the appeals.\n<\/p>\n<p id=\"p_2\">2. The appellant Mehta Trading Pvt. Ltd., appellant in Appeal C\/681\/01 imported glass beeds and they filed bill of entry No. 3598 dated 9.8.95 also invoice 9643186 dated 23.6.95. The goods were supplied by M\/s. Swarovski, an Austrian company and the value of goods was declared as Austrian shillings referred to as ATS 122130 at unit price of ATS 60 per kg. The clearance of the aforesaid goods were claimed duty free against transferable advance free licence dated 16.2.95. The show cause notice dated 25.3.96 was issued (page 142 of the paper book) rejecting the transaction value and seeking to enhance the value on the basis of the price list and determination of duty enhanced as reflected in Annexure 2 to show cause notice (page 201). The reply to the show cause notice was filed and there were also invoices. Search was conducted by the department on the premises of the appellant through which there the department procured certain faxed invoice as referred to in page 15 of the adjudication order (page 672 of the paper book). During the hearing, it was represented before the adjudicating authority that the assessee would like to have cross examination of the expert, who can evaluate the value of the goods. The purpose of the expert was to give their opinion whether the goods were stock lots or prime goods. It was also represented before the adjudicating authority that the order of he High Court made in the writ petition filed by the assessee WP 797\/1998 order dated in page 3 of the order, it was inter alia ordered that the petitioners would file application for preparation of panchnama in the absence of expert to find that the goods exported by the petitioner was rejected or a fresh goods as contended by the department. It was also ordered by the High Court that on such application adjudication authority is directed to pass appropriate orders in accordance with law. The adjudicating authority in the impugned order did not rely on the invoice. He states at page 15 of his order (672 of the paper book as follows)<\/p>\n<p>  &#8220;This invoice is alleged by the Department to have been suppressed by the Noticees and found out on search. Hence, this reality cannot be dismissed. Likewise, in regard to a quantity of 756.900 kgs., value as per Invoice No. 0643165 dated 27th June, 1995 has to be adopted after allowing the special rebate and discount indicated in the said invoice. I cannot also agree with the Department&#8217;s Counsel that, even where invoice showing nexus with the imported goods allegedly suppressed but recovery on search is available, that can be ignored and the sale price can be determined on list prices on gross basis for the entire quantity. Such a course would lead to a conclusion based on presumptions ignoring the reality.&#8221;\n<\/p>\n<p id=\"p_3\">In the impugned order he confirmed the demand in the sense that he revalued the goods for purpose of assessment at Rs. 1,90,21,802.80 and ordered the goods to be confiscated under Section 111(d), (1) and (m) of the <a href=\"\/doc\/1059693\/\" id=\"a_1\">Customs Act<\/a> and he imposed a penalty of Rs. 40 lakhs on the assessee. By the impugned order he imposed penalties of Rs. 25 lakhs, 20 lakhs and 15 lakhs on the appellant Satish B. Mehta, Rakesh S. Mehta, and Kalpesh S. Mehta respectively. Hence the four appeals.\n<\/p>\n<p id=\"p_4\">3. Ld. counsel for the appellant Mr. Nankani argued that the impugned order is wrong in law inasmuch as the basis on which the valuation was sought to be enhanced in terms of show cause notice was given a go-by of the adjudicating authority but he went beyond the show cause notice in relying on the invoice obtained by the department during the search which has been explained in the earlier portion of the order. He states that once such a type of order has been passed, it is wrong in law. It is further contended by Ld. counsel that the goods were stated to be in unit packets as contained in annexure 2 of the show cause notice. The goods were also stated to be in loose condition. If that were to be so, how uniform value could be enhanced for all goods. He therefore contends an expert evidence ought to be considered by the adjudicating authority which has been indicated in the High Court&#8217;s order. Ld. DR was asked by us as to whether we could remand the matter on this score namely, the adjudicating authority had not taken note of the High Court&#8217;s order and valuation which has been indicated in the show cause notice. he said since bench has taken that view he has no objection to the matter being remanded. Hence we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the matter afresh after hearing the parties and after considering the order of the High Court and take action in accordance with law.\n<\/p>\n<p id=\"p_5\">4. Appeals stand disposed of.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Satish B. Mehta, Rakesh S. Mehta, &#8230; vs Commissioner Of Customs &#8230; on 28 September, 2001 JUDGMENT G.N. Srinivasan, Member (Judicial) 1. Today these applications came up for stay and after waiving the pre-deposit we have taken up the disposal themselves of the appeals. 2. The appellant Mehta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-251957","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Satish B. Mehta, Rakesh S. 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