2016 (12) TMI 1435

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....as the main appellant) has imported a consignment of spares and components of Car audio systems. It is the case of the revenue that these were grossly undervalued hence officers of Marine and Preventive Wing detained the consignment imported by bill of entry dated 09.02.2000. On physical examination of the consignment it revealed that the consignment contained Speakers of Kenwood make of different wattage, Dual Cone Speakers of Pioneer make, Dual Cone Speakers of Sony make, Stereo Power Amplifier of Sony make, Hella Halogen Map lamp made in Germany, Carino Air Freshner liquid type made in Japan, Auto Lighters made in Japan. The officers recorded statement of various persons including the CHA and enhanced the value of the consignment from `1....

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....e imported by the consignment were, as noticed are different and mixed lot and were purchased as stock lot by the appellant from supplier. It is his submission that the supplier being a trader, the said argument is not accepted by the adjudicating authority. He would submit that identical issue came up before the Tribunal in the case of Shalimar Industries Ltd. 1996 (88) ELT 769 wherein the bench held that arranging of transaction of stock lot through a person other than the manufacturer cannot be a reason for rejecting the transaction value. He would submit that since the entire goods which have been purchased are stock lot the question of reverting to the price list of the manufacturer may not arise. For this proposition he relies upon th....

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....a trader. The declared value of the appellant which is claimed as transaction value was rejected and the value was enhanced by the assessing officer. Appellant accepted the enhanced value and discharged the customs duty as per the enhanced value. 6. In the first round of litigation, we had remanded the matter back for reconsideration on the ground that the documents which were relied upon were not given to the appellant. In the second round of litigation, in remand proceedings the adjudicating authority had given the documents relied upon to the appellant for arguing the case. We find that the entire case of the revenue is built upon the enhancement of the value based upon the price list received from Kenwood Corporation, Sony India Ltd.....