2006 (8) TMI 46

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....ident]. - Vide the impugned order, the adjudicating authority has confirmed a differential duty demand of Rs. 38,21,696/- together with interest in terms of Section 28 read with Section 28AB of the Customs Act by rejection of declared value of Rs. 8,36,305.20 in respect of consignments of ferrous and non-ferrous furniture parts and fittings for doors and windows such as multipurpose racks, drawers....

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....photocopies, the covering letter from the customs authorities who are alleged to have forwarded them to Indian customs authorities are not on record in spite of request by the importers for production of the same. Therefore, in the light of the Apex Court's decision in CC, Bombay v. East Punjab Traders, 1997 (89) E.L.T. 11 (S.C.) holding that when the authenticity of photocopies of documents itsel....