2001 (8) TMI 546

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.... JDR, for the Respondent [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein imported "CFL Energy Saver Lamps" purchased from M/s. G. & Vs International, Hong Kong as per invoice dated 15-1-1999 indicating c.i.f. value of the goods as HK $ 79.026. The declared price was not accepted by the Customs authorities who loaded the value to Rs. 13,28,040 as against the declar....

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....ce viz. the transaction value cannot be accepted as the correct value. The goods imported were subjected to inspection by M/s. Philips India Ltd. The details given by M/s. Philips India regarding the lamps imported do not give support to the conclusions reached by the adjudicating authority. The goods imported are still in the custody of the Customs Department. They can be got examined by experts ....

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....d does not support the case of the Department. No fresh opinion or report from experts has been obtained. Although there is reference to goods having been subjected to inspection by an expert from the Department, nothing is forthcoming from the Commissioner's order as to when such inspection took place i.e. whether the inspection was prior to the passing of the first adjudication order or after th....