2005 (6) TMI 168

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.... The appellants have imported certain computers from M/s. Tulip Computers Asia Ltd, Hong Kong. The Department alleged that the goods are manufactured by M/s. Tulip Computers, Netherlands and that the company being shown as an authorised dealer of Tulip Computers in their directory and that the prices declared are lower than those of similar computers noticed with similar or identical specification....

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....air and that the same was based on the price that such goods would fetch in India for capturing the market. Learned Counsel also submits that the prices being compared are their own imports and hence there cannot be any allegation of willful misstatement of prices. 4. Shri Sanjay Singhal, the ld. Departmental Representative submits that the prices declared are based on the prices that the goods....

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....the Hon'ble Supreme Court in SLP No. 2824/1989 in the case between Union of India v. Godrej & Boyce Manufacturing Co. Pvt. Ltd. vide its Order dated 8-3-1990 has held that the Department is empowered to obtain such facts as are necessary to finalise provisional assessment. Similarly, the Supreme Court in the case of Commissioner of Customs, Mumbai v. Shibani Engg. Systems [1996 (86) E.L.T. 453 (S.....