2002 (3) TMI 479

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....nese origin from Singapore; that they filed a Bill of Entry dated 27-3-2001 in which unit price declared was Singapore $ 0.90 per piece; that the appraiser proposed to enhance the value to US $ 1.80 on the basis of similar import at the relevant period; that subsequently a show cause notice dated 25-4-2001 was issued to them for enhancement of the value to US $ 3.35 per piece FOB on the ground that identical calculators were released at the said declared price; that the Commissioner under the impugned Order has confiscated the consignment for mis-declaration with an option to redeem the same on payment of fine of Rs. One lakh and imposed a penalty of Rs. 50,000/- with the direction that the value of the impugned goods for the purpose of ass....

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....er and importer has also to be kept in mind because it is a matter of common knowledge that price which is offered by a supplier to an old customer may be different from a price which the same supplier offers to a totally new customers. He also relied upon the decision in the case of Resina Combination v. Commissioner of Customs, Chennai [1999 (114) E.L.T. 860]. The ld. Advocate finally submitted that the calculators imported by the Appellants are duplicate and are not having auto check and as such their price cannot be enhanced; that there has been no allegation of payment made by them underhand to the foreign supplier. 3. Countering the arguments Shri D.K. Bhowmik, ld. DR, submitted that the value has been enhanced on the basis of....