TaxTMI 
TaxTMI 
2015 (11) TMI 1090
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....and filed bill of entry dated 23.3.2001 declaring the value of the goods as US $ 8658.80 (assessable value of Rs. 4,14,331/-). The Bill of Entry filed by the appellant was supported by invoice dated 6.3.2001 issued M/s. UNI Pure Ltd., UNI Pure House, South Way, UK along with packing list, Bill of Lading, country of origin certificate and a sales contract for supply of the furniture by M/s. UNI Pure Ltd. 2. On a doubt that the value declared by the appellant was on the lower side, Revenue called for manufacturers invoice from the importers, who could not produce the same. The goods were assessed to duty provisionally by enhancing the value to Rs. 5,44,258/- and were released against a PD Bond. 2.1 Thereafter the importer's office premises....
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....the documents showing that they have only paid an amount of US $ 8658.80 to the supplier. He could not disclose the reason as to why the value shown in the printout retrieved from the CD recovered from their office was on a higher side, though the other particulars matched. He further stated that he did not know what understanding or adjustment M/s. UNI Pure Ltd. had with M/s. Wellrun Hardware and why they have sold the goods at a lower rate. 2.3 Based upon the above investigations, they were issued a show-cause notice dated 25.10.2002 proposing to confirm the differential duty by adopting the higher value along with interest and imposition of penalty and confiscation of the goods. The notice culminated into an order passed by the original....
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....ppellant has imported the goods in question from the supplier. The Directors of the company in their statements recorded during the investigations have clearly deposed that they have paid their supplier an amount shown in the contract raised in the invoices and they are not aware of the manufacturers price as also of the fact as to why the supplier has sold them the consignment at a reduced value even if, as per the Revenue, he has received the same at a higher value. Even otherwise we note that the document retrieved from the CD, which stands messaged to one Shri Naresh is not the document which is authentic enough to be relied upon inasmuch as the same is neither signed nor certified by any person nor does it establish beyond doubt that ....
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.... East Punjab Traders: 1997 (89) E.L.T. 11 (SC). The Tribunal observed that the value enhancement on the basis of computer printout cannot be held to be a valid enhancement, in the absence of evidence of contemporaneous imports. 3.3 When we apply the ration of the above decisions to the facts of the present case, we find that the only evidence relied upon by the Revenue is a document retrieved from the CD found in the appellants premises. That retrieved document is addressed to one Mr. Naresh who has not been examined at all. It is not proved on record that the supplier has procured the goods at that price shown in the said printout. In any case, it is only an export declaration made at Taiwan and cannot be adopted as a true value of the g....