TaxTMI 
TaxTMI 
2007 (5) TMI 393
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....cs. of B 200B and 1000 pcs. of EW 300M type for which the CIF value declared were US$ 0.10, US$ 0.12, US$ 0.15 per roll respectively. The invoice was issued by one Exim Enterprises in favour of the importer. The physical examination of the goods were ordered before assessment and on physical examination one envelope was found in one of the 20 crates containing an invoice issued by M/s. Ribbon Technology Corporation, manufacturer of the ribbons issued in favour of M/s. Exim Corporation, the supplier for delivery to M/s. Reinkers, the present importer along with a packing list which gave details of the shipping address which was that of the importer at Ahmedabad and the supplier's address along with a purchase order No. 081694 placed by the c....
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....f rolls of EM 200B type should not be enhanced from US$ 0.10 to US$ 0.41 per roll. Since the quantity of the other 2 rolls was very small and since they appeared to be of better quality because the value declared was more than the EM 200 variety, the SCN also proposed to enhance the value of the other 2 varieties also at the rate of US$ 0.41 per roll. The SCN also demanded duty amounting to Rs. 6,24,220/- in respect of 50,400 pcs. of EM 200B type rolls already cleared vide Bill of Entry No. 129/94 dt. 19-7-94 and further asked the importer as to why duty amounting to Rs. 6,64,129/- should not be recovered by enforcing the bank guarantee submitted by the importer in respect of the present consignment imported vide Bill of Entry No. 36/95 dt.....
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....ered into by them with the supplier and once the manufacturers invoice has been furnished the same should be relied upon. In this regard, they placed their reliance on Kerala High Court decision which followed the Supreme Court decision reported at E.L.T. 1998 (Vol. 97/46-47) wherein it was held that once a manufacturer's invoice is available which is genuine, the same is the best evidence of the price of the goods imported and the same has to be accepted as transaction value. The transaction value cannot be enhanced or discounted unless there is a clear evidence of contemporaneous import at higher price. (iii) Once the department has not been able to point out any contemporaneous import at higher value, the value declare....
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....bmissions advanced by appellant on merit and also on the point of limitation. The appellant's main contention is that invoice found in the envelope recovered from the consignment in question does not pertain to them in as much as the same gives price of pancake, whereas the goods imported by them are rolls. They have entered into a contract for supply of ink roll with M/s. Exim Enterprises at the agreed upon price, after entering into a lot of correspondence with them. The goods are also 'B' grade surplus/Odd-lots of inked ribbon roll as is clear from the letter dt. 22-8-94 of the manufacturer. It is seen that the manufacturer's invoice has also been placed on record, which is, of course, in respect of inked ribbon roll. The goods wer....
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.... Dt. 9-3-95 Fax to Reinkers India From : Int'l Sales Div./Exim Enterprises, Tx. USA. Attn : Shri P. Jhaveri Re : Discrepancy in the invoice for your order shipped via Maersk Line. Dear Mr. Jhaveri, We have received the copy of the invoice faxed by you. After going through this invoice, it is already evident that this invoice of 9/19/94 neither pertains to us nor to you. After consulting RTC and our PA branch; we are now in position to explain this error every clearly. This invoice of 9/109/94 which accompanied your shipment does not pertain to your purchase order. This invoi....