2017 (4) TMI 311

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. 2. Revenue pleads that value of air conditioners imported by respondent being misdeclared, that has caused prejudice to the interest of Customs. Accordingly Revenue is aggrieved. 3. Heard Revenue. 4. When Japanese origin Air-Conditioner of "O" General Brand came through two Bills of Entry No.9909 dt. 17.4.2000 and No.274072 dt. 19.5.2000 to India under Singapore invoices, Customs not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods was US$ 250 CIF but that was enhanced to US$ 268 per unit and cleared on that value upon payment of duty. 7. When investigation was made from the collaborator of Japan available in Chennai, they informed that the "O" General brand Air Conditioners were manufactured in Japan and price of unassembled air-conditioner ranged between US$ 268 and US$ 295. Adding further component thereto the air....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity of the investigation result to appreciate that Japan origin air-conditioner although invoiced from Singapore should not be of so low value as was declared by respondent, when Respondent could not discard the evidence gathered by investigation against it. Ld. Authority was totally sympathetic to the respondent as is apparent from para-8 of his order when he did not enquire into the origin of go....