2004 (6) TMI 230

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....)]. - The above appeal arises out of the order of the Commissioner of Customs (Appeals) upholding the adjudication order by which value of watch modules imported by the appellants herein in September, 1993 has been enhanced from the declared value of HK $ 0.32 per piece to HK $ 1.35 per piece; resulting in confirmation of duty demand of Rs. 22,85,857/-. 2. We have heard both sides. The reasons ....

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....lectronics. Therefore the finding based upon the so called admission is not sustainable. Coming to the other piece of evidence we see substance in the appellant's plea that the goods imported by Triveni Industries, from M/s. Tamere Electronics, Hong Kong, at a price of HK $ 1.50 per piece (CIF) was for lesser quantity than the quantity imported by the appellants in September, 1993; that the invoic....