SARADA PLYWOOD INDUSTRIES LTD. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) C .R. No. 581/87. This application under Article 226 of the Constitution of India has been filed challenging the legality and validity of the impugned Trade Notice dated 1 -4 -1987 vide Annexure -C and communications dated 6 -4 -1987, 9 -4 -1987 and 23 -4 -1987 vide annexures D1, D2 and D3 respectively issued by the Assistant Collector of Customs and Central Excise, Dibrugarh and the communications dated 10 -4 -1987 and 24 -4 -1987 issued by the Superintendent of Customs and Central Excise, Naharkatia Range -III, Dibrugarh with a prayer for quashing the same.

(2.) ANNEXURE D -I is a notice on the subject of determination of assessable value under Section 4. By that notice the Company was directed to submit a separate price list in proper form for the depot sales w.e.f. 6 -4 -1987 alongwith sufficient documents covering factory gate sales as well as depot sales for determination of correct assessable value. By Annexure D -2 it was stated "that as regards sale of your subject products from different sale depots you should submit a separate price list in proper form for approval of assessable values in question". Annexure D -3 is also a direction to submit a separate price list in proper form for sales of plywood products from different sale depots w.e.f. 11 -3 -1987. Annexure E -1 is also a notice by which the petitioner was requested to submit a separate price list in proper form for depot sales w.e.f. 6 -4 -1987. Annexure E -2 is a notice in pursuant to Trade Notice No. 2/87 dated 1 -4 -1987 issued by the Assistant Collector of Customs and Central Excise laying down necessary guidelines regarding the procedure for submission of price list and classification list. The brief facts are as follows : -

(3.) DETERMINATION of value for the purpose of duty. - Where under the Act, any article is chargeable with duty at a rate dependent on the value of the article, such value shall be deemed to be -