TaxTMI 
TaxTMI 
2008 (1) TMI 236
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....nts herein imported three consignments of Glue Sticks and Glue gun from M/s. Tex Year Industries Corp. Taiwan vide invoice dated 12-7-1997. 28-3-1998 and 14-7-1998. The details of the imports are as under: S. No. Bill of Entry Description of Goods Quantity in Kgs. Declared CIF Value (Rs.) Duty Paid (Rs.) No. Date 1. 7330 18-8-97 Glue Stick Grade ....
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....1997 @ US $ 2.48 per kg.; M/s. Metlock Company, Bangalore had imported three consignments of Glue stick Grade 705 @ US $ 2.66 per kg., vide Bill of Entry dated 10-9-1998 (750 kgs.), under Bill of Entry dated 26-2-1998 @ US $ 2.10 per kg., (1000 kgs.) and vide the Bill of Entry dated 26-5-1998 @ US $ 2.10 per kg. (1000 kgs.) from the same supplier; the same company had imported 144 pieces of Glue g....
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.... confiscation of the goods. The notice was adjudicated by the Commissioner who enhanced the value of Glue stick Grade 705 to US $ 2.10 per kg., and the value of Glue Gun TG-05 to US $ 2.90 per piece under Rule 5 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1998 read with Section 14 of the Customs Act, confirmed duty of Rs. 12,19,908/- under the provisions of Section 2....
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....rcial level. One of the invoices of M/s. Pidilite Industries relied upon in the impugned order is of December, 1996 wherein the goods have been described as Hot Melt Glue Stick Grade 705 and the quantity is 6000 kgs. The invoice of September, 1997 of Metlock Company is for import of 750 kgs., of Hot Melt Glue Stick Grade 705 White Clear Colour. Metlock has also imported only 72 pieces of TG-05 Glu....