2006 (5) TMI 279

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.... Shri S.N. Prasad, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein filed five bills of entry during the period between 26-4-2004 and 24-5-2004 for clearance of 16,000 sets of San brand Air-Conditioners imported from China under a contract, declaring the value as US $ 85 per piece. The uniform value declared for 4 different models was dispute....

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....ner, who enhanced the values to Rs. 9,000/-, Rs. 13,325/-, Rs. 14,000/- and Rs. 14,000/- respectively, and after extending 10%, loaded the values of the respective models air-conditioners to Rs. 8,190/-, Rs. 11,993/-, Rs. 12,600/- and Rs. 12,600/- respectively, applying the provisions of Rule 6 of the Customs Valuation Rules, 1988. This order was upheld by the Commissioner of Customs (A); hence th....

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....ar goods sold for export to India and imported at or about the same time as the goods being valued", which has been applied by the authorities below, is not applicable. Since the evidence produced does not establish contemporaneous import of similar goods the judgment of the Apex Court in the case of M/s. Punjab Processors Pvt. Ltd. v. Collector of Customs - [2003 (157) E.L.T. 625 (S.C.)] and Coll....