1998 (9) TMI 175

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.... Shri K.L. Ramteke, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The appellant imported a consignment of auto accessories for which they filed Bill of Entry in the Nhava Sheva Custom House on 15-11-1991. The declared value of the goods which were of Taiwan origin was US $ 4,390.40 CIF. The department found that the value declared by the various auto accessori....

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....e value under the Residuary Rule 8 of the Customs Valuation Rules. Accordingly the Collector of Customs passed the impugned order and ordered assessment of the consignment imported at the enhanced value as noted above. He, however, found that the charge of mis-declaration under Section 111(m) of the Customs Act, 1962 is not substantiated and dropped it. 2. Shri V.S. Nankani, the ld. Counse....

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....elied upon by the department. The learned Counsel contended that once the invoices are not taken as contemporaneous then it is for the department to show that between the date of those invoices and the present import there has been evidence of in- crease in prices of the goods concerned. No such evidence has been produced. 3. Shri K.L. Ramteke, the ld. DR pointed out that the Collector has....

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....tment can form resonable basis with due adjustments. In this context it will be necessary for the adjudicating authority to deal with the relevant contention raised by the appellant in this regard that the quantity level of the goods imported by them is not the same as in the invoices relied upon by the Custom House. Examining this contention it is seen that this contention holds goods in most of ....