2007 (9) TMI 61

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....gnment of Car Waxes, Polishes and Washer's and filed a Bill of Entry No. 741587 dated 29-1-2007 with assessable value of Rs. 2,13,235/-. As it was presumed that there was under-valuation, the goods were held up for investigation. The importer, meanwhile filed a Writ Petition No. 1576 of 2007 and pursuant to the order passed in the said Writ Petition, a Show Cause Notice dated 4-4-2007 was issued f....

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...., appeared for the Department. The appellants contended that the goods were not required to have MRP stickers; that, when the value is accepted for BCD, non MRP slickers does not mean mis-declaration; that the policy shows Chapter 3404 are duty free; that the RF and PP imposed is unsustainable; that similar other consignment was released earlier. They also submitted copies of Bills of Entry No. 64....

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....branded', whereas on examination they were found to be of-brand 'Formula 1'. It was alleged that the subject goods were supplied by the manufacturer, M/s. John Prior Inc., whereas the goods were found to be manufactured by M/s. Northern Labs Inc., USA. The adjudicating authority, on appeal of the Bill of Entry, has rejected these contentions and had held that the importer has not declared the good....

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....transaction value was incorrect and inappropriate and as such there was no basis to invoke Rule 10 of the Valuation Rules. The content and manner of conducting the market enquiry was also held to be not proper and it was concluded that there was no case of mis-declaration of value and the invoice value was therefore, accepted in respect of item no. 1 to 3 of the Bill of Entry. The scrutiny of the ....