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S.S.KANG, C.N.B.NAIR
Jaijagdish Ship Breakers (P. ) Ltd. – Appellant
Versus
Collector of Customs, Jamnagar – Respondent
Per S.S. Kang
Heard both sides.
2. The appellant filed this appeal against order-in-appeal passed by the Commissioner of Customs (Appeals). The brief facts of the case are that the appellants are engaged in the activity of ship breaking. The appellant entered into an agreement for purchase of a ship MV 'HERMAE'. Memo of Agreement dated 28.6.99 is for the purchase of above mentioned vessel at the total price of US $ 529,402.33. Thereafter on 12.7.99 the Memo of Agreement dated 28.6.99 was amended to the effect that in view of the Super Structure of the vessel partly of aluminium and partly of iron and steel with wood in cabins the purchase price of the vessel was reduced to US $ 478,726.35. The appellant filed Bill of Entry declaring the value of the vessel is US $ 478,726.35. The Custom authorities enhanced the price as per the original Memo of Agreement and assessment was made accordingly.
3. The contention of the appellant is that as the appellant purchased the vessel at the price mentioned in the Bill of Entry and there is no evidence on record to show that price was reduced to evade payment of duty. The appellant also relied upon the finding of the Commissioner where the Comm
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