2005 (5) TMI 677

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....nt. Shri A.K. Saxena, DR, for the Respondent. ORDER Appellants are a company who had imported various brands of multimedia projectors and the Director of the Company. The present appeal relates to the consignment of EPSON Multimedia Projector EMP 7300 FM 7500 & EMP 7200 Models, in one, one & two pieces respectively, whose declared values have been impugned. The imports were from Singapore....

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....DAC-Pune for Model EMP 7200 rejected the proposal values for all the models under import. 2.1 After hearing both sides and considering the materials it is found - (a)  The import by C-DAC was with warranty while the present imports are without warranty. The supplier of the goods in Singapore vide their letter dated 14-12-99 have informed the department - (i)  General ....

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....to them. It only the US$ 8,407.20 and not US$ 8,497.20 as mentioned in your letter is towards the commission as per details enclosed. (v)  No other dealers in India for Multimedia Projects.   Thus there are two class of buyers from Singapore supplier i.e. with warranty and without warranty; which explains the difference Warranty cost, if not incurred and charged by the shippe....

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....o be an 'eye wash'. (d)  That dealers and that also sole dealers in India will get the goods less than the Consumer prices or retail buyers price as in this case of C-DAC. Such reduction in prices due to discount called by various means when loaded with overseas sellers of liability of warranty are to be permitted in view of the explanation brought on record in the investigations by obtain....