TaxTMI 
TaxTMI 
TaxTMI 
1992 (3) TMI 169
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.... disposed of by this common order. 2. The appellants imported 'Hooks and Loops' and 'Self Adhesive Tape' in appeal Nos. 1236 and 2047 and appeal No. 1264 refers to importation of hooks and loops only. The appellants imported hooks and loops from Taiwan. The value declared in the invoice for 25 mm hook and loop was at US $ 0.195 per twice metre. 70,400 T.M. vide Bill of Entry No. 106434 dated 26-11-1988, 80,000 T.M. against Bill of Entry No. 103419 dated 30-3-1988 and 80,000 T.M. against Bill of Entry No. 106721 dated 19-12-1988 were respectively imported by the appellants. The appellants also imported Self Adhesive Tapes about 21800 pieces at the rate of US $ 0.395 per piece as per invoice. The Additional Collector has enhanced the value o....
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.... recommendation of the known Importer the order was placed for supply of more than 4 lac T.M. with the manufacturer supplier in the month of August 87 which is considered off season against proforma invoice No. 1221 & 1225 dated 20-8-1987. He also booked for about 1,20,000 pcs. of Self Adhesive Tapes against proforma invoice 134 dated 10-5-1988. He furnished the details against running orders and clearance of the goods by the Department which are as follows :- HOOKS & LOOPS:, B/E No. & Date Date of Release. No. Of Days Taken. Size. 1 2 3 4 101350 20-11-87, 26-12-87 36 days 20 MM 25 MM, 102042 11-01-88, 29-3-88 78 days 20 MM 25 MM 103419 30-3-88, 11-10-88 195 days 25 MM 106434 26-11-88, 19-01-89 54 days 25MM 3....
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.... from the Manufacturer/Exporter and that too for a larger quantity. He said that similarly department erred in relying upon invoice of M/s. Asia Chemical Corporation, Taiwan in determining the value of Adhesive tapes. 5. He also contended that value cannot be based on extraneous evidence in the absence of positive proof of under-valuation either with clandestine dealing or of clandestine remittance, particularly after amendment of Section 14 of the Customs Act. He said that transaction value refers to price actually paid or payable for the goods when sold for export to India and in this case invoice value is the transaction value as the transaction was genuine and neither excess consideration has been passed on to the supplier, nor there i....
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....ntention. 7. On a careful consideration of the arguments advanced on both sides and on perusal of the records, we feel that we can dispose of these cases on the limited issue whether sufficient evidence was brought on record to arrive at the value while rejecting invoice value/transaction value without going into a number of controversies. In the view we have taken we do not feel it necessary to go into number of issues raised by both sides particularly with reference to concept of deemed value in genuine transaction before or after amendment of Section 14 of the Customs Act. It is well settled principles of law that burden lies on the Department to prove under-valuation. Under-valuation must be proved with corroborated evidence. It is not....
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....al Cor- poration dated 28-2-1987 of a smaller quantity while determining the importation of larger quantity as per bill of entry dated 26-11-1988. In fact in the covering letter addressed to Departmental Representative it was clearly mentioned "that no import of adhesive tape of the specifications mentioned in the telex is noticed in this Customs House during the year 1988. However, an import invoice dated 28-2-1987 in respect of the above item was in the possession of the Assessing Officer. The same is enclosed for ready reference". Under these circumstances, we do not find any justification in taking the invoice dated 28-2-1987 as basis to arrive at the value of the imports in question. The charge of underinvoicing has to be supported by ....