Page 158 - ELT_3rd_1st May 2020_Vol 372_Part

380 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 380 (Tri. - Ahmd.)
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
SGI CORPORATION
Versus
COMMISSIONER OF CUSTOMS-KANDLA, GUJARAT
Final Order No. A/12471/2019-WZB/AHD, dated 20-12-2019 in Appeal No.
C/11032/2019
Adjudication - Show Cause Notice, non-issuance of - Ex parte order -
Notwithstanding that appellant had waived show cause notice, such waiver
was in respect of enhancement of value based on NIDB data - No notice was
issued by department showing intention to Confiscate goods on the ground of
misdeclaration - Accordingly appellant could not make his defence on this is-
sue - Setting aside impugned ex parte order, matter remanded to adjudicating
authority for de novo adjudication - Section 122A of Customs Act, 1962. [para 6]
Matter remanded
CASES CITED
Commissioner v. Artex Textile Pvt. Ltd. — Order No. A/11519/2019, dated 8-8-2019 by
CESTAT, Ahmedabad — Referred ............................................................................................... [Para 5]
Shashi Dhawal Hydraulics Pvt. Ltd. v. Commissioner— 2019 (370) E.L.T. 999 (Tribunal)
— Referred ..................................................................................................................................... [Para 4.1]
DEPARTMENTAL CLARIFICATION CITED
M.C. & I. (D.C.) Instruction No. 6 (F.No. 5/1/2006-SEZ) .................................................................. [Para 4]
REPRESENTED BY : Shri S.J. Vyas, Advocate, for the Appellant.
Shri Vinod Lukose, Authorised Representative, for
the Respondent.
[Order per : Ramesh Nair, Member (J)]. - The brief facts of the case are
that the appellant have imported “whey protein and other food products” in
their unit located in Kandla Economic Zone, Gandhidham.
2. However, the Bill of Entry was filed by importer/owner of the goods
M/s. SGI Corporation, the present appellant jointly with M/s. Flamingo Logis-
tics Warehousing Unit of Kandla Special Economic Zone, Gandhidham. The Di-
rectorate of Revenue Intelligence (DRI) Ahmedabad Zonal Unit, Ahmedabad
investigated the import consignment and contended that the value of the identi-
cal goods imported is more than the value declared by the appellant on the basis
of their purchase invoice issued by the Over Seas supplier. The appellant accept-
ed the enhancement of value on the basis of contemporaneous import price and
they have waived the Show Cause Notice vide Letter dated 15-3-2018. The Adju-
dicating Authority adjudicated the matter whereby, the value declared by the
appellant was rejected on the basis of contemporaneous import and ordered re-
determination of the value of identical goods as per price of identical goods im-
ported retrieved from NIDB Data. It was also ordered the confiscation of the
goods under Section 111(m) of the Customs Act, 1962 for the act of not declaring
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