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2007 (5) TMI 233

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....s declared by the appellants were sought to be rejected on the basis of the exports declaration made by the Hong Kong supplier as also on computer print outs, proforma invoices and quotations. In respect of Bill of Entry No. 3200/98, the Commissioner enhanced the prices on the basis of the export declaration procured by the Director of Revenue Intelligence, New Delhi under the cover of their letter dated 23-8-99. The appellants have strongly contended that apart from the fact that the above letter dated 23-8-99 was not disclosed in the show cause notice or a copy served to them thereafter, the export declarations made by the Hong Kong supplier were photocopies, unsigned and unauthenticated documents and cannot be made the sole basis of the ....

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....ssessable value of the imported goods is the export declaration furnished by the importers/suppliers at Hong Kong. The appellants have strongly contended that it is the photocopies of the said declaration end the signature bearing on them do not reflect upon the authority of the persons signing them and as such the same cannot be made the basis for rejecting the transaction value. As against this, the Commissioner has observed that the said export declarations have been obtained through Hong Kong Customs and as such, he has rejected the Appellants' contention that this export declaration being only Xerox copies can not be considered as authenticated documents. We agree with the submissions of the appellants that these Xerox copies of the sa....

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....xport declaration, there is no other evidence on record showing payment of higher value to the foreign supplier. As such, by following the decisions, declaring the law on the point, we find no justification for enhancement of the prices, in respect of the above Bill of Entry. 4. As regards the other two Bills of Entry, the enhancement has been done on the basis of computer print out, proforma invoices of Ms/Fumiyama Corporation Pte. Ltd., Singapore to one M/s. Dial Tone, Navrangpura Ahmedabad, quotations by M/s. Philips India Ltd., Mumbai, and one letter dated 16-9-99 from M/s. Electromark, Bombay, showing prevailing market price of the goods. It is well settled that computer print outs and proforma invoices and quotations cannot be made t....