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R.K.ABICHANDANI, CHITTARANJAN SATAPATHY
Commissioner of Customs, Bhavnagar – Appellant
Versus
Lucky Steel Industries – Respondent
Per Dr. Chittaranjan Satapathy :
These appeals have been filed by the applicant Commissioner against the order-in-appeal passed by the lower appellate authority allowing reduction in value for customs duty determination based on the addendum to the original memorandum of agreement between the seller and the appellant-importers for purchase of the impugned vessels for scrapping. The respondents have asked for adjournment, which is declined, as it is felt after hearing the learned SDR for sometime that the matter is required to be referred to a Larger Bench in view of the conflicting decisions by different co-ordinate Benches of the Tribunal.
2. The learned DR arguing on behalf of the department states that in the following orders passed by different Benches of the Tribunal, it has been held that variation in the value of the vessels through addenda to the memoranda of agreement, which reduce the value, cannot be allowed for the purposes of customs valuation:-
(i) CC, Ahmedabad Vs. Guru Ashish Ship Breakers - 2003 (59) RLT 590 (CEGAT-Mum.)=2003 (157) ELT 277.
(ii) CC, Jamnagar Vs. Shree Ram Steel and Rolling Industries - 2005 (188) ELT 80
(iii) CC, Jamnagar Vs. Chaudhary Industries -
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