1989 (6) TMI 185

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....rted 50446 pcs. of SKF brand of bearing No. 6203 @ Singapore Dollar 0.60 (Rs. 3.00) per piece CIF from a Trader M/s SLS Bearings (S) PTE Ltd., Singapore. The goods were imported during January and February, 1984. According to the Department, price shown in the Invoice is not correct price. According to the price list of 1982-83, it should be at Rs. 10.82 per piece CIF as against invoice quoted price at the rate of Rs. 3.00 per piece. The matter was adjudicated by the Deputy Collector of Customs, Bombay who determined the value of the imported goods by taking 1983 Price List as basis by allowing 20% discount as admissible, according to the manufacturer, as this item i.e. bearing No. 6203 do not appear to find place in 1984 price list and in ....

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....uld not afford to sell the goods at higher than 20% discount on the price list and there is not much variation in prices in respect of the other bearing numbers as compared to the price of 1983 with 1984 though this particular bearing No. 6203 do not appear in the price list of 1984. He vehemently contended that the first appellate authority lost sight in not considering the relevancy of 1983 price list which is nearest equivalent and the relative value to be determined in the absence of contemporaneous evidence, as it is not possible to produce in this case and submits that importer also has not produced any such evidence to show that others have imported for the same price shown in their invoice. He justified the action of the Adjudicatin....

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....ssions made before us. The main point to be considered in this case is whether the Department has discharged the burden in proving under-valuation and is sufficient to rely 1983 price list to determine the value as deemed value under Section 14(l)(a) of the Act. It is evident in this case that Department has simply compared the value of the goods imported in 1984 with the price list of 1983 in respect of other bearing numbers to determine the value of bearing No. 6203 under Section 14(l)(a) of the Customs Act, 1962. Neither this item was finding place in 1984 price list nor any contemporaneous import was brought on record. It is well settled principle of law that whenever the charge of under invoicing is laid against the importer, it is the....