2000 (11) TMI 423

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.... for the Respondents. [Order per : C.N.B. Nair, Member (T)]. - The appellant imported 413 pcs. of Oil filled Radiators (room heaters) at Jaipur. The clearance of the goods was sought on payment of Customs duty on the basis of the declared prices of US$ 19 per pc. for 9 fins Radiators and US $ 20 per pc. for 12 fins Radiators respectively. The Customs Authorities did not accept the value decl....

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....e find that the basis for the charge of mis-declaration of value as made out in para 5 of the show cause notice is as under :- "Whereas the importer has declared the price of this item @ US $ 19.00 (Rs. 831.25) per pcs. for 9 fins oil filled radiator and @ US $ 20.00 (Rs. 875) for 12 Fins Oil Filled Radiator. On inquiry in the local market the identical goods were not found, however, the simila....