2008 (10) TMI 185

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....) imported from China by the appellants against Bill of Entry No. 246646 dated 22-8-05. The appellants have claimed the assessment at the declared value of US $ 0.021 per piece (91 paisa per piece) where as the Department has re-determined the value at US $ 0.09 (Rs. 3.93 per piece). The appellants have claimed that the invoice submitted by them from M/s. Blue Cross Biomedical (Beijing) Co. Ltd. of China, is a manufacturer's invoice. They have also submitted that the value relied upon by the Department is based on the value of Pregnancy Test Card Type 4.0 mm imported under Bill of Entry No. 245130 dated 10-8-05 and since the shape and size of Strip and Card are different, the same cannot be taken as comparable goods. Shri K. K. Banerjee, ld....

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....hereafter, the Department has proceeded to redetermine the value as provided under Rule 8 of the Customs Valuation Rules, 1988 as other Rules could not be applied in the absence of value of the goods which could meet the test of exact comparison. 3. Shri Manish Kumar, ld. JDR also states that such valuation is perfectly in accordance with the Customs Valuation Rules. The duty has to be collected on proper value of the goods and not at an abnormally low value declared by the importers. He also states that the Pregnancy Test Strip of the same manufacturer i.e. M/s Blue Cross Biomedical (Beijing) Co. Ltd., China, which are readily available in the local market reveals that the printed maximum retail price of the same is Rs. 35/-. Sample produ....

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....supplier on its website was reason to raise doubt on truth and accuracy of the declared value. Such a doubt, when raised, enables the Customs authorities to reject the declared value and thereafter, the authorities are still required to follow one of the other prescribed methods of valuation under the Rules. As such, in such a case, only the Transaction Value method of valuation is discarded, but recourse is taken to one of the other methods of valuation against which there cannot be any complaint by the importer. 5. We find that in this case, the Department has taken recourse to the best judgement method of valuation under Rule 8 of the Customs Valuation Rules, 1988 and has arrived at a value of Rs. 3.93 per piece. Such a value is neither....