Per Gowri Shankar : Appeal taken up for disposal today along with other appeals involving identical issue which has been listed for hearing.

2. The common issue for consideration in these five appeals is the determination of value of a ship imported by each of the respondents for breaking up. In each case, after the vessel arrived at the port, some defects or short coming was noticed by the buyer which led them to renegotiate the price. The details of the defects and short comings, the date of having them noticed and the reduction in price are summarized in the annexure to this order.

3. The bills of entry which were filed for clearance of the goods has indicated as the basis for valuation the reduced price. These reduced prices were not accepted by the department on the view expressed in the orders of the adjudicating authority that the reduction in the prices after the goods arrived in India cannot be accepted. The provisional assessments, under which the goods were cleared on arrival were finalised by not giving accord to the reduction in prices.

4. Each of the importer appealed the orders to the Commissioner (Appeals). The Commissioner (Appeals), in the various orders passed,