2005 (5) TMI 217

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..... Prima facie, there was mis-declaration. Revenue also obtained information from Mumbai Customs House, that similar goods are valued at higher rates when compared to the value declared by the appellant. For example, for identical goods the price quoted by M/s. Sandon Vikas (I) (P) Ltd, Faridabad was US $ 113 per unit. Another value quoted by M/s. Nagoya Automobile Parts Pvt. Ltd. is US $ 163. But, details of identical goods imported through port were called and the Customs House, Mumbai in their letter dated 23-12-2000 confirmed that computer printouts of Bill of Entry of contemporaneous imports during April '97 to June '97 showed details of clearances of compressors for Car air-conditioners at US $ 135 per piece. In view of the above, Reve....

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....sp;          Valuation (Customs) - Enhancement of value - Identical Goods - Bill of Entry, relied upon by Department to enhance value, not available on record, hence, it cannot be concluded that goods imported under such Bill of Entry were identical to goods imported by appellants - Further, goods being imported at different commercial levels, and in different quantities, cannot be said to be identical - Hence, value cannot be enhanced on the basis of the value of such goods - Rules 2 (1)(c) and 5 of Customs (Valuation) Rules, 1988 - Section 14 of Customs Act, 1962. •           Finolex Industries Ltd. v. CCE, Pune - 2004 (174) E.L.T. 341 (T) ....