2002 (10) TMI 393

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....atel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Alif International, the respondent to this appeal sought clearance of two consignments declared to be decorative paper. Examination of the goods showed them to be wallpaper and not decorative paper. The identity of the goods was also admitted in a statement of Shabir T. Officewala, the proprietor. He was not....

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....cation under clause (d) of Section 111 of the Act. He ordered their confiscation without any option to redeem and also imposed a penalty on the appellant. 2. The importer appealed this order. The Commissioner (Appeals) found the fax purportedly from the supplier insufficient for enhancement of the value, noting that there was no indication as to whether there was a buyer at this price, and....

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....emsp;The contention in the appeal that the importer had accepted that he had got the description and value of the goods fabricated by the supplier when he visited Germany is not borne out. Shabir T. Officewala had in his statement in reply to a question about the description of invoice said "I had gone personally to meet them (the supplier) and asked them to give a specific price which can then st....

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....decisions of the Tribunal holding that a mere price list by itself is no evidence of price, since it is nothing more than an invitation to offer. The Supreme Court in Eicher Tractors Ltd. v. CCE - 2000 (122) E.L.T. 321 held that "a price list is no more than a general quotation. It does not preclude discount on the listed price." The circumstances under which fax was received from Rasch, the Germa....