M. Santhanam, Member (J)

1. The allegations, in so far material, in this Revision Application to the Government of India, transferred to and heard by the Tribunal as an Appeal pursuant to the provisions in Section 131B of the Customs Act, 1962 (the Act, for short) are-

(a) at the time of filing the Bill of Entry on or about 28-9-1976, the value of the cargo (18698.0439 M/tons of urea) was declared on the basis of the fixture notice;

(b) subsequently, however, it was noticed that as per the invoice, the C F price paid was-(i) US $ 119 M.T. for 3902 M/Tons, and (ii) US $ 123 M.T. for 14976.0439 M/Tons, and not US $ 199 M.T. for the whole quantity as erroneously declared in the B/E and forming the basis for the assessment to duty;

(c) this apart, the stevedoring charges at Rs. 16 per M.T. were included in the assessable value, notwithstanding that the work of stevedoring was got done departmentally incurring an expenditure of Rs. 1,31,705.30;

(d) accordingly, an application for refund dated 21-3-1977 was preferred;

(e) in adjudication, the claim was rejected on the grounds that-