1997 (7) TMI 372

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....for the Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellant imported 1200 Rolls (25 mtrs. per roll) of Hook and Loop Nylon Fastener Tapes (white unbranded) of Taiwan origin from a supplier in Hongkong, M/s. Continental Development & Industrial Co. The appellant's invoice showed the price as US $ 0.55 per roll FOB. When Deputy Collector was investigating the aspect of m....

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....een granted. This contention is rebutted by Shri M. Ali, JDR who pointed out that at Page 2 of the adjudication order Assistant Collector had stated that he had gone through the submissions made by the importers in writing as well as during the meeting with them. This would suggest according to him that there was some kind of personal hearing. 3. It is contended by the appellant that even ....

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....der. According to the departmental representative the value was determined by the Assistant Collector only on the basis of the import by M/s. Calcutta Commercial Corporation, New Delhi at US $ 0.15 per metr. for 25 mm size. The only document made available to the appellant in this behalf is copy of a proforma invoice dated 8-10-1986 issued to M/s. Calcutta Commercial Corporation by M/s. KIMPO Trad....

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....sary to examine the Bill of Entry or other documents to verify whether the goods were branded or not. 5. Appellant produced evidence regarding four contemporary imports before the Collector (Appeals) at the same price as the price declared by the appellant. The appellate authority brushed aside the documents observing that the assessments were based on wrongly declared value and concluded ....