2000 (7) TMI 734

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..... [Order per : Archana Wadhwa, Member (J)]. -  Vide the impugned Order, the Commissioner of Customs has enhanced the value of the Floppy Disk Drive imported by the appellants from Hong Kong through a trader. The value was declared by the appellants as US $ 28.00 per Floppy and the same has been enhanced to US $ 31.00 by the adjudicating authority. Accordingly, demand of duty of Rs. 29,508.0....

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.... we find that the same Commissioner in another case of import of Floppy Disks manufactured by M/s. TEAC Corporation, Malayasia and declared at a price of US $ 13.50 per piece, has enhanced the value by taking the invoice of M/s. TEAC Corporation, Japan, to US $ 29.00. The said Order of the Commissioner stands confirmed by the Tribunal in the case of M/s. Nidhi Distributors v. Commissioner of Custo....