1995 (11) TMI 101

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.... and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as CEGAT, in Appeal No. C/3339/88A, C/3340/88A, C3341/88A and C3342/88A. Respondents are dealers and importers of various bearings and they imported one consignment of ball bearings No. 2301, 2313 and 2313 (Sic) of Hungarian Origin from M/s. Mak Automotive Company, London (U.K.). Price List No. 8302238 was issued by the Hun....

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.... prices to be correct. The appellant thereafter filed the aforesaid appeals before the CEGAT against the orders passed by the Collector. By the impugned orders, the CEGAT accepted the invoice price being the correct price at which the goods had been imported and the case of undervaluation on the basis of which show cause proceedings were initiated. The appeals were accordingly dismissed. It may be....

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....n on the part of the department to produce documents by way of evidence to show contemporaneous import of like kind of goods at higher price for the purpose of establishing that the invoice was undervalued. It has been submitted that such statement as a legal proposition is likely to affect decisions in other cases. We have looked into the impugned judgment passed by the CEGAT. It appears to us th....