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Valuation (Customs) (Contd.)
— Transaction value - Enhancement of - Undervaluation and misdeclaration
of PVC Laminated sheets imported from Thailand, allegation of - HELD :
Revenue’s allegation that supplier of goods appears to be trader and not
manufacturer having no the basis - Goods imported under ASEAN
Agreement between two Sovereign States and if Department having any
reason or doubt regarding source of supply of material, department
could have taken appropriate steps to blacklist supplier - Moreover,
report of Central Institute of Plastic Engineering and Technology
(CIPET), observing that PVC content is 51% and that LDPE and LLDPE,
raw material for impugned goods, not been considered by Commissioner
- Information relied upon by Commissioner available in Public Domain
not admissible as evidence in law when there is specific test report
available of authorized agency - Further, reliance placed by
Commissioner upon imports from China cannot be considered as
contemporaneous import in case of goods imported from Thailand -
Department failed to establish charge of undervaluation through proper
methods known to law of valuation under Customs as instead of
collecting proper data regarding price at which goods of the like kind
and quality being imported, department resorted to Rule 9 of Customs
Valuation (Determination of Value of Imported Goods) Rules, 2007 -
Impugned orders re-fixing price not sustainable in law - Therefore,
impugned order set aside - Section 14 of Customs Act, 1962 — Karachira
Coir Manufacturers v. Commissioner of Customs, Cochin (Tri. - Bang.) ............ 709
Vessels - Dredgers are ocean going vessels - See under DREDGER ........ 662
Violation of law, equality cannot be claimed - See under EXIM .......... 581
Waiver of demurrage charges, scope of - See under DEMURRAGE
CHARGES...................................... 666
— of demurrage, scope of issuing Detention Certificate by Customs - See
under DEMURRAGE ................................ 631
WORDS AND PHRASES :
— Demurrage - It is collected by Custodian of import or export goods for
delay in removal and for occupying space within its space beyond time
given — Qatar Airways v. Commissioner of Customs (Air), Chennai (Mad.) ......... 631
— Detention Certificate - It issued by Customs authorities to importer to
claim waiver from demurrage for Port — Qatar Airways v. Commissioner of
Customs (Air), Chennai (Mad.) .............................. 631
— Detention charges - They are charged when import containers have been
picked up, continue to be in possession of consignee and not returned
within allotted time - It is private arrangement/contract between liner
and consignee — Qatar Airways v. Commissioner of Customs (Air), Chennai (Mad.) .... 631
Writ jurisdiction - Maintainability - Existence of alternative remedy -
Refund of excess duty - No refund application filed - Petitioner cannot
circumvent statutory provisions prescribed under Section 27 of Customs
Act, 1962 by invoking writ jurisdiction - Relief not granted - Article 226 of
Constitution of India — Mate (India) Pvt. Ltd. v. Commr. of Cus., Inland Container
Depot (Del.) ...................................... 666

EXCISE LAW TIMES  1st September 2020  25