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Carlisle Trading & Manufacturing, (India) Pvt.Ltd. v/s Commissioner of Customs (Imports), Chennai


Company & Directors' Information:- CARLISLE TRADING & MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U29130MH2008FTC188894

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209WB1984PLC037758

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209GJ1984PLC098951

Company & Directors' Information:- INDIA MANUFACTURING CORPORATION PRIVATE LIMITED [Active] CIN = U24100DL2010PTC198947

Company & Directors' Information:- S I A MANUFACTURING PRIVATE LIMITED [Active] CIN = U74120UP2013PTC057004

Company & Directors' Information:- S K M MANUFACTURING PRIVATE LIMITED [Active] CIN = U17200DL2011PTC223768

Company & Directors' Information:- S T S MANUFACTURING PRIVATE LIMITED [Active] CIN = U28112TZ2006PTC012940

Company & Directors' Information:- S & H MANUFACTURING & TRADING PRIVATE LIMITED [Active] CIN = U25192WB1999PTC088902

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Active] CIN = U27109WB1991PTC051461

Company & Directors' Information:- V. S. MANUFACTURING AND TRADING COMPANY PRIVATE LIMITED [Active] CIN = U21098UP2010PTC042787

Company & Directors' Information:- A K MANUFACTURING PVT LTD [Active] CIN = U51909MN1988PTC003110

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- I T A C (INDIA) MANUFACTURING CO LTD [Dissolved] CIN = L51109WB1982PLC034689

Company & Directors' Information:- P A IMPORTS PRIVATE LIMITED [Active] CIN = U74900WB2012PTC189348

Company & Directors' Information:- J D MANUFACTURING CO PVT LTD [Active] CIN = U51909WB1996PTC079825

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Not available for efiling] CIN = U36900WB1991PTC005146

Company & Directors' Information:- B R D MANUFACTURING PRIVATE LIMITED [Active] CIN = U51109WB1997PTC085188

Company & Directors' Information:- R J S MANUFACTURING PRIVATE LIMITED [Active] CIN = U27104DL1997PTC090521

Company & Directors' Information:- B U MANUFACTURING PVT LTD [Active] CIN = U51109WB1982PTC035271

Company & Directors' Information:- M M MANUFACTURING PVT LTD [Active] CIN = U26922WB1993PTC059837

Company & Directors' Information:- J. C. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U21099WB2020PTC236821

Company & Directors' Information:- S B MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U31506WB1999PTC088567

Company & Directors' Information:- B & E MANUFACTURING AND TRADING PVT LTD [Strike Off] CIN = U31909WB1996PTC080130

Company & Directors' Information:- K. V. J. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U29308DL2017PTC320213

Company & Directors' Information:- A T E MANUFACTURING CO PRIVATE LIMITED [Amalgamated] CIN = U28999GJ1973PTC002296

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- J P MANUFACTURING AND CO PVT LTD [Strike Off] CIN = U51226WB1982PTC034927

Company & Directors' Information:- D. K. MANUFACTURING (INDIA) LIMITED [Strike Off] CIN = U37200WB2011PLC170403

Company & Directors' Information:- S M MANUFACTURING COMPANY PRIVATE LIMITED [Active] CIN = U34300HR1997PTC057824

Company & Directors' Information:- P P A MANUFACTURING AND TRADING PRIVATE LIMITED [Strike Off] CIN = U24248OR2003PTC007424

Company & Directors' Information:- G K MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U34300PB2012PTC036073

Company & Directors' Information:- P & B MANUFACTURING PRIVATE LIMITED [Active] CIN = U29254TN2010PTC076696

Company & Directors' Information:- J. Y. MANUFACTURING & TRADING PRIVATE LIMITED [Active] CIN = U25209KA2011PTC058828

Company & Directors' Information:- B. V. H. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U74999GJ2018FTC100633

Company & Directors' Information:- R A MANUFACTURING COMPANY PRIVATE LIMITED [Strike Off] CIN = U36900HR2012PTC047669

Company & Directors' Information:- J J IMPORTS PRIVATE LIMITED [Strike Off] CIN = U74899DL2000PTC105693

Company & Directors' Information:- J & A IMPORTS PRIVATE LIMITED [Strike Off] CIN = U51102KA2011PTC057508

Company & Directors' Information:- R & R IMPORTS PRIVATE LIMITED [Strike Off] CIN = U51909PB2009PTC033163

Company & Directors' Information:- A K R MANUFACTURING PRIVATE LIMITED [Active] CIN = U19200RJ2012PTC041177

Company & Directors' Information:- H P IMPORTS PRIVATE LIMITED [Active] CIN = U51909DL2011PTC224522

Company & Directors' Information:- C N C MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U64204DL2015PTC281449

    Appeal No. C/S/40684 of 2014 & C/40484 of 2014 [Arising Out of Order-in-Appeal C.Cus.No.294 of 2014 dt. 21.02.2014 passed by the Commissioner of Customs (Appeals), Chennai]

    Decided On, 13 August 2014

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MR. P.K. DAS
    By, JUDICIAL MEMBER & THE HONOURABLE MR. P0ERIASAMI
    By, TECHNICAL MEMBER

    For the Appellant: Hari Radhakrishnan, Advocate. For the Respondent: Indira Sisupal, AC (AR).



Judgment Text

P.K. Das, J.

1. The issue involved lies in a narrow compass and therefore, after disposing the stay application, we take up the appeal for hearing.

2. The appellants are engaged in the trading of goods imported from M/s.Carlisle Industrial Brake & Friction, USA and group companies in UK, China & Japan. The Special Valuation Branch (SVB) noticed that appellant is related to the foreign supplier. Hence, SVB had given standard questionnaire as per the practice. The appellant had given a reply to the questionnaire vide their letter dt. 25.8.2011 to the Deputy Commissioner of Customs (SVB). The appellant also represented their case during the personal hearing before the adjudicating authority. The adjudicating authority enhanced the declared value by loading the same @ 15.122% on the declared value with usual additions of freight and insurance. By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the appellant.

3. The main contention of the learned advocate is that both the authorities below failed to consider various evidences such as Chartered Accountant certificate, copies of Bills of Entry of the appellant and unrelated third party, agreements with the same supplier etc. On perusal of the impugned order, we find that the Commissioner (Appeals) observed that they have not given these documents. Appellants filed MISC application before this Tribunal enclosing the said documents. It is contended that these documents were placed before the adjudicating authority.

4. After considering the submissions of both sides, in our considered view, it is appropriate that the adjudicating authority should examine these evidences for finalization of assessment. Accordingly, we set aside the impugned order. Matter is remanded back to the adjudicating authority to decide afresh after considering the evidences in accordance with law. At this stage, Ld. AR submitted that along with the questionnaire, Bills of Entry were submitted by the appellant and comparative chart was given by them. We direct the adjudicating authority to consider all these documents. Needless

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to say that the adjudicating authority shall give proper opportunity of hearing before decision. MISC application for filing of additional evidence is disposed of. Stay application is disposed of. Appeal is allowed by way of remand.
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