2001 (8) TMI 209

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....re concerned in this appeal with the valuation of trimpots (which appears to be trimmer potentiometer), transistor and diodes imported by the appellant. The order of the Collector (Appeals) confirmed the finding of the Additional Collector of Customs that the appellant underdeclared the value of these goods and ordered enhancing their value and ordering confiscation and imposing penalty on the app....

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..... The numbers obviously relate to different transistors for different applications. To give a rough analogy, what he does is like comparing two cars of different makes and capacities on the ground that they are both motor cars. The Additional Commissioner advances the same reason with regard to diodes. He dismissed the application of the applicant that zener diodes, which is what appellant importe....

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....ifference in the quantity; the goods under valuation were about 32000 whereas those with which they were compared were 36000. This difference of 4000, about 1/8, is hardly significant to invalidate comparison. There being no other argument with regard to these goods, we confirm the finding that they were undervalued. 4. Neither side has produced the bill of entry was filed. We are left with no ....