TaxTMI 
TaxTMI 
1998 (3) TMI 287
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....ata cartridges for computers namely Sony QD-6150N and Sony QD-6525N. It was also found that the two types of cartridges have different capacities. QD-6150N had 150MB capacity and characteristic wise 189 meters. The other model QD-6525N had a capacity of 525MB and 310.9 meters. The Custom House noted that the invoice dated 7-12-1995 produced for the goods did not show separately the two different models and no separate values for these types of cartridges were shown. A purchase order was produced which showed respective prices for both the types of cartridges as US $ 4 per piece for QD-6150N and US $ 5 per piece for QD-6525N. The Custom House was of the view that the goods were under valued and further investigations were made. It was ....
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.... a fine in lieu of confiscation of Rs. 10,00,000/- was levied under Section 125 of the Customs Act, 1962. The Commissioner also imposed a penalty of Rs. 5,00,000/- on the Appellants. 3. Shri S. Kantawala, the learned Counsel for the Appellants submitted that the Commissioner has not considered the evidence of comparable value of the goods led by the Appellant before the Commissioner and he also referred to the further evidence that the Appellants have been able to obtain as contained in the miscellaneous application for the purpose. The Commissioner has referred to and relied upon the local market enquiry which has not been revealed to the Appellants and it is also contrary to decision of the Tribunal in the case of Kumar Associates....
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....ation Rule for identical goods and in respect of Model QD-6525N the valuation has been supported by the higher capacity specification of that Model compared to QD-6150 and also the fact that investigations made by the officers of the Kandla Customs establish that the assessable value of cartridges QD-6525N Sony make were assessed as US $ 10 per piece on the basis of their characteristic, data storage capacity and length of the tape in the cartridge. 5. We have carefully considered these submissions. So far as the model QD-6150N is concerned we find that the determination of the price at US $ 7 per piece is based on the Appellants own previous import wherein also the same value as presently declared US $ 4 per piece had been enhanced....