2005 (2) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Member (T)]. - Revenue has filed this Appeal against Order-in-Appeal No. 279/2004, dated 13-10-2004 by which the Commissioner (Appeals) has set aside the charges of misdeclaration and enhancement of value of the goods imported by M/s. Modern Overseas. 2. Mrs. Krishna A. Mishra, learned Senior Departmental Representative, mentioned that the respondents filed Bills of Entry dated 21-7-2004 for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IDB data is vague as it does not clarify that the loaded value is for stainless steel or brass or iron type locks. 3. The learned Senior Departmental Representative submitted that the Commissioner (Appeals) has not stated the reasons for not accepting the Department's view that the imported locks are cylindrical locks; that the goods were identified as cylindrical locks on physical examination,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s used in the manufacture of lock, such lock is called cylindrical lock which can be used as door lock, shutter lock, etc.; that they had submitted catalogue from the supplier to establish that they had imported only door locks and not cylindrical locks; that as such there is no misdeclaration on their part. He, further, submitted that NIDB data is vague and not in respect of the goods imported by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e also observe that the Revenue has taken a print out of Godrej Locks from Internet and compared the same with imported locks to reach the conclusion that the impugned locks are cylindrical locks. There is no physical examination of door locks imported vis-a-vis the cylindrical locks manufactured by M/s. Godrej. Thus we do not find any reason to interfere with the finding of the Commissioner (Appe....