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K.K.USHA, C.N.B.NAIR
Seagram Manufacturing Ltd. – Appellant
Versus
Commissioner of Customs, New Delhi – Respondent
Per Justice K.K. Usha : In this appeal at the instance of Seagram Manufacturing Ltd. the importer, challenge is against the order in original dated 31.5.2002/4.6.2002 passed by the Commissioner of Customs, ICD Tughlakabad, New Delhi. Under the above order, the Commissioner had adjudicated two show cause notices, one by DRI dated 19.12.2000 covering imports of alcoholic beverages during the period January, 1995 to June, 2000 and the second issued by Commissioner, ICD Tughlakabad dated 16.8.2001 covering imports during the period July 2000 to May 2001. The provisional assessment of the imports was finalised by the Commissioner taking recourse to Rule 6 of Customs Valuation Rules, 1988. He confirmed an extra duty demand of Rs. 41,70,49,724/- as against the total demand proposed in the two show cause notices of Rs. 50,05,12,913/-.
2. The appellant is a wholly owned subsidiary of Seagram India Ltd. which is turn in a 100% subsidiary of Seagram Company Ltd. Canada. The Foreign Investment Promotion Board S(FIPB), Government of India granted approval for the proposal put forward by Seagram Company Ltd., Canada to set up a wholly owned subsidiary for, inter alia, establishment of a non-
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