NDLI: Mirah Exports Pvt. Ltd. Vs. Collector of Customs

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Customs Act 1962 111(d) S. 3 (2) (m) 112 r/w Imports & Exports (Control) Act 1947 Ss. 14
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Imports and Exports (control) Act, 1947 (18 of 1947) Customs Act, 1962 (52 of 1962)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Customs Act 1962, Ss. 14, 111(d), (m) 112 r/w Imports & Exports (Control) Act 1947, S. 3 (2)-Appellants importing ball bearings in bulk quantities at discounts averaging 50% of those mentioned in price list of manufacturer-Authorities issuing show cause notices to appellants for undervaluation of imports cleared on the basis of invoice value-Appellants producing evidence to show that discount price was the normal invoice price for a number of unconnected importers-Additional Collector in 1985 accepting explanation and holding charges not proved-Department appealing to Tribunal-Meanwhile in another set of show cause notices Collector passing orders in 1986 and I 987 rejecting invoice value and holding discount in excess of 20% of price list inadmissible-Appellants appealing to Tribunal against later orders-All appeals disposed of by Tribunal directing authorities to fix value as mentioned in price list less 20%-Held, on facts, prices mentioned in the invoices for imports of ball bearings shall be treated as value for purpose of assessment of customs duty under s. 14. The appellant in one appeal, ME, imported 15 lakh pieces of ball bearings from SKF, Italy/Germany, after negotiating with PBT who were the canvassers for S, the other appellant. Pursuant to raids carried out in the offices of S, the authorities served show cause notice in May, 1984 on the appellants for misdeclaration of the value of the imported consignments and consequently becoming liable to action under s. 111 (m), (d) and 112: of the Customs Act, 1962 (Act) read with s. 3(2) of the Imports & Exports (Control) Ad, 1947. The said show cause notice was based primarily on the price list for the year 1981-82 that was furnished by the Central Office of the Overseas Suppliers to S, and recovered during the search, since the invoice value of the goods imported by ME was 48.7% of the prices mentioned in the said price list. The Additional Collector of Customs by an order in April, 1985 discharged the notice and directed that the consignments in question be assessed on their invoice value. The department then appealed to the Tribunal.Meanwhile, in regard to subsequent imports of ball bearings by S, separate show cause notices were issued and orders were passed in December, 1986 and March, 1987 by the Collector who proceeded on the basis that the price list did not show any discount schedule and that the prices with the discount upto 20% was discretionary and that any price which was less by more than 20% of the price indicated in the list price cannot be admissible while determining the assessable value under Section 14 of the Act. The Collector held that for arriving at the assessable value under s. 14 of the Act, prices indicated in the price list would be taken as the base and discount upto 20% of the price list, depending on the quantity would be allowed. The appellants appealed to the Tribunal!.Dismissing the appeals of the appellants and allowing those of the Department, the Tribunal directed the authorities to fix the value as mentioned in price list of February, 1981 less 20% discount.In this Court, the appellants contended that the Tribunal had not taken note of the documents referred to by the Additional Collector of Customs in his order of April, 1985 which showed that other importers had been given 50% to 70% discount over the list price by SKF. The department supported the Tribunal's finding that the invoice price had to be ignored in view of the price list.
Judge	Hon'ble Mr. Justice S.C. Agrawal
Neutral Citation	1998 INSC 61
Petitioner	Mirah Exports Pvt. Ltd.
Respondent	Collector Of Customs
SCR	[1998] 1 S.C.R. 580
Judgement Date	1998-02-04
Case Number	47

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