2000 (2) TMI 325

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....v Srivastava, JDR, for the Respondent. [Order per: Justice K. Sreedharan, President]. -  In this appeal the correctness of Order-in-Original No. VIII/AU/7/Misc./70/CH. 85/99, dated 31-5-1999 is in issue. It is related to an import of Computer Software. The value of Software was shown by the importer as US$ 90,000. That amount included application training of US$ 5,000, conversion amount....

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....he goods imported and duty assessed accordingly. If value was not correctly shown, the Officers are to find out the actual value. Where the amount showed in the invoice is higher, they may bring it to the actual value or assessable value. In other words, if value shown in the invoice is seen to be excessive departmental authorities will have to assess the actual value and impose duty accordingly. ....