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Issues: Valuation of imported headlamps for motor vehicles based on invoice discrepancy.
In this case, the primary issue for consideration was the valuation of headlamps for motor vehicles imported by the appellant. The appellant imported headlamps from Germany, valuing them at Deutsche Mark 2.55 per lamp as per the invoice. However, the department proposed an increase in value to DM 39 per lamp based on a different invoice issued to another party showing goods manufactured in Sweden. The appellant contested this increase, arguing that the goods were manufactured in Germany, not Sweden. The Collector, after examining the goods, concluded they were of German origin based on markings and valued them under rule 8 of the Valuation Rules. The appellant argued that the invoice used as evidence for valuation related to different goods and lacked contemporaneity. The appellant provided a packing list showing differences in headlamp types, supporting the claim that the goods were not identical or similar. The departmental representative tried to justify the valuation by claiming that the goods were manufactured by the same company, so the price difference should not be significant. Additionally, an attempt was made to correlate model numbers between the invoices. However, the Tribunal found that significant price differences for goods in the same category were common knowledge and noted discrepancies in model numbers provided as evidence. The Tribunal rejected the department's argument that the previous year's invoice from Sahil Investments could be used as evidence to increase the valuation. Despite the Collector valuing the goods under rule 8, the Tribunal found that relying solely on an invoice from a different year and for a different model did not comply with the requirement to determine value by reasonable means consistent with the rules and regulations. As a result, the Tribunal allowed the appeal and set aside the impugned order, ruling in favor of the appellant.
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