TaxTMI 
TaxTMI 
1999 (8) TMI 429
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....ice dated 15-4-1994 covering the goods described the goods as "electronic component" "TUNERS". On examination of the goods it was noticed that original description and markings on the packing boxes had been removed, but one box described the goods to be "DBS Tuner TSU-2; 100 pieces." Thereupon investigation was taken up by the Customs authorities at Hong Kong and and it was revealed that the supplier of the goods had filed an export declaration at Hong Kong Customs for the said consignment and this declaration furnished a value of Hong Kong $ 2,18,280 FOB i.e. a unit price of Hong Kong $ 109.14 per piece as against the price of UK 26500 for the consignment and unit price of HK $ 13.25 declared in the invoice presented to the Indian Customs.....
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....tead of Hong Kong $ 26,500 and multiplied the Hong Kong $ by the US $/ Hong Kong $ exchange rate plus insurance and freight and arrived at the value of Hong Kong $ 2,18,180." 3. During the hearing of the appeals on 13-8-1999 a letter dated 18-12-1996 from the supplier was also produced explaining that the value furnished in the export declaration dated 6-5-1994 was incorrect and the appellant had filed a revised declaration indicating the correct value on 20-5-1994. The appellants have also challenged the comparison of the value of the goods with the supply to M/s. Monica Electronics Ltd. on the ground that the goods supplied to M/s. Monica Electronics was not the same as the goods under import by the appellant. They have submitted th....
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....contended for the Revenue that this is a case of deliberate misdeclaration of value with intent to evade Customs duty. The goods, on examination were found to be DBS tuner i.e. sattelite tuners but in the invoice and other documents the real identity of the goods as DBS tuner was not mentioned. The description of the goods on the packages, except in the case of one packet, has also been removed to conceal the real identity of the goods. The ld. DR has also stressed that the goods imported by M/s. Monica Electronics was also sattelite tuners. This import was also at the same price as 14.50 US $ as the correct value of the importer goods as declared in the export declaration to the Hong Kong customs. The supplier in both the cases was also th....