2000 (4) TMI 699

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...., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Brief facts of the present appeal of the Revenue are that the importers, M/s. Hemani International, imported a consignment of Fan Coil Unit as part of split type Air Conditioning System by declaring the unit price of U.S. $62.00 (C.I.F.) per unit. The impugned goods were also sought to be cleared under Appendix 3, Part A....

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....two models, 30% discount was allowed for determining the price of the said goods for assessment purpose. Regarding licensing aspect it was ascertained that the Fan Coil Units were in the form of finished sub-assembly. Thus, the impugned goods, being sub-assembly of split Air Conditioner - a consumer item, fall under serial number 146 of Appendix 2B of Exim Policy, 1988-91. Hence, clearance of the ....

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....onditions, as deemed fit in the facts and circumstances of the case. 3. Thereafter, during de novo adjudication, the Assistant Commissioner again confiscated the goods and imposed personal penalties of Rs. 50,000.00 and 25,000.00 on the firm as well as on the proprietor of the Firm. On appeal against the above Order, the Commissioner (Appeals) set aside the impugned Order. The Revenue is a....

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.... (Tribunal) which is to the effect that burden to prove the charge of under-valuation is on the Revenue. In the Grounds of Appeal, the Revenue has not given any evidence of any contemporaneous imports of higher value. On the contrary, they have agitated that the importers have not placed any evidence to the effect that identical/similar goods were passed at the invoice value during the material pe....