LAW FOR ALL

Section 130(E) of the Customs Act, 1962 and Section 18(2) read with Section 28(2) of the Customs Act, 1962.- sec.14 , rule 5 - import of goods - custom duty paid - after the lapse of 5 years show cause notice was given to pay additional duty with penalty basing on the information on computer outputs of department as those goods costs more than the declared - challenged - Apex court held that In the absence of any material produced by the Revenue in proof of the alleged comparable imports at a higher value, the impugned order which eventually confirmed the original order of assessment by the Assistant Commissioner of Customs dated 31.3.2001 cannot be sustained for two reasons– (1) the mere existence of an alleged computer printout is not proof of the existence of comparable imports; (2) assuming such a printout exists and the contents thereof are true, the question still remains whether the transaction evidenced by the said computer printout are comparable to the transaction of the appellant. The appellant will have to be given reasonable opportunity to establish (if he can) that the transactions are not comparable.The impugned order and the original assessment order are therefore, set aside. However, it will be open to the respondent(revenue) to proceed against the appellants herein pursuant to the show cause notice dated 25.9.2000 in accordance with law. The appeals are allowed accordingly.= CIVIL APPEAL NOS. 433-434 OF 2006 M/s. Gira Enterprises & Anr. …Appellants Versus Commissioner of Customs, Ahmedabad …Respondent = 2014- Aug.Part - http://judis.nic.in/supremecourt/filename=41842