2003 (1) TMI 469

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.... SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Viva Electronics have filed the present appeal being aggrieved with the Order-in-Appeal No. 272/2002, dated 31-7-2002 confirming the enhancement of assessable value of the goods imported by them. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants imported a consignment of 200 pieces of Cordles....

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....been issued on remand by Appellate Tribunal vide Final Order No. 2193/97-A, dated 23-12-97 - Viva Electronics v. Collector wherein the Tribunal has directed that the Adjudicating Authority would also consider the effect of the copy of the manufacturer's invoice; that the impugned order had been passed ignoring the manufacturer's invoice on the ground that its authenticity cannot be checked; that t....

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....considered the submissions of both the sides. The facts which are not in disputes are that the goods in question were manufactured by Wanon Industries Ltd., Hongkong and the goods were supplied by M/s. Glovax Ltd., Hongkong for shipment to the Appellants. According to the Appellants the manufacturer had sold the Cordless Telephones @ U.S. $ 18 to M/s. Glovax Ltd. who had supplied the same to the A....