2003 (11) TMI 206

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....ide the impugned Order, the Commissioner of Customs (Port), Kolkata has enhanced the value of the Emergency Lights imported by the appellants from the declared price of US $ 3.00 to US $ 7.60 per piece and the value of small batteries from the declared price of US $ 0.70 to US $ 1.00 per piece. In addition, he has also confiscated the goods with an option to the appellants to redeem the same on pa....

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....mself differentiated the same by observing that the re-chargeable lanterns imported by M/s. Eveready Industries, were with Japan-made tube and they were branded as Eveready and as such it cannot be compared. The Commissioner has also relied upon a quotation from M/s. Sun Fat Electric Products Co. Ltd. The appellants' grievance is that though the said quotation was shown to them at the time of pers....

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....t and this fact was also mentioned in the invoice. On examination, different models in different quantities have been found, thus supporting the appellants' point that the goods were in Stock Lot. 3. In view of the foregoing, we do not find any justifiable reasons to enhance the assessable value of the goods in question, as it is well-settled law by a catena of judgments that the invoice produc....