2007 (8) TMI 508

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....the Appellant. Shri R.B. Tiwari, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Customs who has ordered that SKINA brand 35 mm still cameras imported by the appellants herein be assessed to duty by debiting assessable value as Rs. 33,44,784/- as against the declared value of Rs. 15,70,567/-, ....

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....e value declared by the appellants was US$ 2.45 per piece), and the declaration filed by the supplier before the Hong Kong Customs showing the value of the goods as HK$ 7,06,680/- which is equivalent to US $ 91,000/-. 3. We have heard both sides. 4. The explanation of the foreign supplier regarding the draft statement that the values shown in the statement of claim were higher than....