2003 (2) TMI 383

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.... Shri K. Santosh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The appellant imported a consignment of ½" video cassettes 1500 Nos. The declared value was @ DM 3.20 per cassette. Import was from Germany under Bill of Entry dt. 3-5-01. The relevant invoice from M/s. Importers & Export Hausdorfstr.199, 53129 Bonn. Germany is dt. 24-4-01. Rejecting the invoice p....

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....t the Commissioner (Appeals) has committed a great error in not considering the contention raised by the appellant that there is no reason given by the adjudicating authority to reject the invoice value. He also pointed out that the Commissioner (Appeals) did not appreciate the contention raised by the appellant that the document relied on to load the value of the goods imported by the appellant w....

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.... proceeded on totally irrelevant basis. A reference to the endorsements on the Bill of Entry shows that M.R.P. @ Rs. 135/- has been declared in the invoice attached. There is no finding by the Commissioner (Appeals) as to why M.R.P. shown as above is not acceptable. The authorities can proceed to load the value only after arriving at a conclusion that the declared value is not acceptable for justi....