2000 (7) TMI 734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri R.K. Roy, JDR, for the Respondent. [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. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and 6 of the Valuation Rules. At this stage, 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.....