1996 (7) TMI 385

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....dent]. - Appellant imported a consignment of 50 pieces of Sankor Brand Projector Lenses of Singapore origin from a supplier in Singapore at a price around Rs. 379 per piece. Invoice value was accepted, duty assessed and paid and goods cleared. Subsequently, Customs House issued notice to the appellant under Section 28(1) of the Customs Act, 1962 intimating that there was mis-declaration of value....

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.... as of Japanese origin. Both the invoices referred to the brand as Sankor Brand. While the appellant's invoice refers to the price in terms of Singapore dollars, the relied on invoice refers to the price in Japanese Yen. Between the two proforma invoices there is a time lag of four months. 3. On behalf of the Department it is contended that the statement in the import documents about the cou....