2002 (9) TMI 149

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....ppeals taken up for disposal with consent, after waiving deposit. 2. Cora Chem, the appellant in Appeal C/404, exported four consignments of toothpaste in 1994. The value declared of the goods was based on a unit price of Rs. 19/- per tube of toothpaste. The department ascertained that the appellant purchased the goods at a unit price of Rs. 10/- from Fresh Laboratories and Sonal Cosmetic (Expo....

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....g that the goods were overvalued, and imposed a penalty on the exporter and its partner. Hence these appeals. 3. The notice issued to the exporter cited no material whatsoever in support of the claim that the goods were overvalued. All that it said was that the difference between the purchase price of Rs. 10/- and the export price of Rs. 19/- was too high and not acceptable. The notice, in othe....

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....n any one of these possibilities, it was up to it to obtain an acceptable evidence to the extent required in support of its claim. Acceptance of the department's claim would in face lead to a situation in which every individual officer could decide what the correct price should be for export of goods. The officer in this case may have acted on the opinion that difference of 90% between the purchas....