TaxTMI 
TaxTMI 
1996 (12) TMI 229
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....peared during the personal hearing in fact did not consent before the adjudicating authority that the above said quotation is acceptable to them. He pointed out that in the appeal grounds this fact which was mentioned in the impugned order is challenged by the appellants and that no cross objection is filed by the Department in this behalf. He therefore pointed out that this observation of the adjudicating authority does not reflect the correct state of affairs in this case. He further contended that mere quotation itself is not sufficient to hold that the value of the imported goods can be enhanced. In this connection he relied on the decision of the Calcutta High Court reported in 1992 (62) E.L.T. 528 in the case of Sandip Agarwal v. Coll....
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....is not the representative. This fact is not challenged in the appeal. Shri Victor Thyagaraj also pointed out that no Affidavit is filed in this case by Shri Rajesh Bansali to the effect that he has not made such a concession before the learned adjudicating authority. He therefore pointed out that the quotation which was relied on by the adjudicating authority is sufficient to enhance the value of the imported goods. In this connection he pointed out that mere quotation itself is sufficient as was held by the Hon'ble Supreme Court in the case of Sharp Business Machines Pvt. Ltd. reported in 1990 (49) E.L.T. 640. He also pointed out that this decision was followed by the Tribunal in the case of Manju Verma v. Collector of Customs reported in ....
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....by the appellants. It is now a well established principle as per the decision of the Hon'ble Calcutta High Court which was relied on by the learned Advocate that while enhancing the value, the Department should produce evidences with respect to the comparable goods which were imported. But in the impugned order no details have been set out in this regard. The appellants have filed the appeal before us and as an appellate Court we have to find out as to whether the facts arrived at by the adjudicating authority is proper and in accordance with law as well as the principles enunciated in the Customs Valuation Rules. In order to appreciate the same the details of the facts should have been mentioned in the impugned order. Since such details ar....