2002 (3) TMI 336

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....hri R.K. Pardesi, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The facts leading to this appeal are that M/s. Rahul Associates had cleared electronic components parts vide Bill of Entry No. 133950 on payment of appropriate duties of customs. These were stored in their premises. The officers of the Customs Preventive Collectorate investigated the importation. Stat....

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....ioner heard the importers and their CHA and confirmed the differential duty adopting the allegations made in the show cause notice derived from the e-mail messages as also from the bills of entry from other ports. Before him the CHA made the statement that the Customs had assessed the bill of entry on the basis of floor price fixed by the Customs of the subject import goods. No discussion was made....

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.... whether these were supplied to the appellant. It was also asked whether the messages were copied from the appellant's computer. Shri Kantawala submitted that these are apparently in the department's computer because his statement was recorded in the office premises. We find the reliance placed by the Commissioner on such transient evidence is entirely unsubstantiated. If the department wants to d....

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....d rendering his order unsustainable. 6. From the statement made by the CHA before the Commissioner, which statement have been faithfully recorded by the Commissioner, it appears that there is a range of valuation for the same goods noticed in the custom house and that as measure of facilitation the department has adopted a floor price. From the CHA's statement it appears that the valuation....