1996 (8) TMI 189

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.... Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellants imported "48,000 pairs of Magnetic Sound Head with Eraser Head" and 50,000 pieces condenser MIC "from Hong Kong. What is meant for "48,000 pairs" is that there were 48,000 Magnetic Sound Head and 48,000 Eraser Head. Bill of Entry was presented on 12-10-1990. The value declared was Rs. 1.50 per pair of Magnetic Sound....

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.... the Additional Collector and, therefore, could not be the basis for valuation. Appellants also rely on two invoices appearing at pages 8 and 9 of the paper book which show prices similar to those declared by the appellants. We notice that these goods also cannot be regarded as similar goods. 3. We have heard the Learned Counsel elaborately in regard to valuation. At the end of the argumen....

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....t aside the order of the adjudication passed with reference to import of two colour film printing machines with accessories. The adjudicating authority found misdeclaration of value. Paragraph 6 of the order refers to the finding of the adjudicating authority that the appellants had accepted the escalation of value by two letters before passing of the impugned orders. The Tribunal indicated that i....

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....ts and only for purposes of provisional clearance. Appellants further explained that on account of financial hardship and risk of pilferage of goods and incurring of demurrages such a letter was written. All these contentions could have been considered by us if the appellants had produced a copy of the letter. Grounds taken in the Memo. of Appeal cannot be adjudicated upon without reading the lett....