2009 (4) TMI 163

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....V.V. Hariharan, JCDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Saraswathi Imports & Exports, Chennai Filed a Bill of Entry on 28-3-01 for clearance of 1400 pieces of Atlantis brand Video CD players. On examination of the goods under First appraisement system, the consignment was found to comprise 384 pieces of Atlantis brand VCD players and 1007 pieces of Samsung VCD p....

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....ontemporaneous imports of Sumsung brand VCD players of Model Zs88Q through Delhi. He had followed Rule 8 of Customs Valuation Rules, 1988 in determining the value of the impugned goods. The ld. Counsel for the appellants brought to our notice that the contemporaneous import referred to by the Commissioner covered 700 kits of which 350 kits were of Model Zs88Q. This implied that unit price of USD 6....

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....rent model to assess the impugned imports without making any effort to find out if the higher price of Model Zs88Q was not on account of superior features and functions of that model. In the circumstances, we set aside the finding of under valuation by the appellants as well as the demand of differential duty of Rs. 8,66,485/- on account of enhancement of value. There is no dispute that the import....