2004 (8) TMI 514

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....nt. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants challenge the order of the Commissioner of Customs & Central Excise, Faridabad, by which he has enhanced the value of a consignment of 30,000 pieces of parts of VCD - Lense with mechanism from US Dollars 0.72 per piece CIF under Rule 6 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 and confi....

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....l goods were imported @ Rs. 58/- per piece, does not appeal to us in view of the fact that the enhancement has not been made on such basis and further for the reason that it is the Department which is to discharge burden of proving under-valuation justifying enhancement of value of imported goods. The plea of the appellants that there is no ground to reject the transaction value under Rule 10A of ....