1988 (3) TMI 216

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..... T)]. - In this appeal, the dispute is on the valuation of the Sanding Machine imported by the appellants in April, 1980. The appellants declared its purchase price as DM 65,000/-. The Customs felt that the declared value was low. They made an enquiry with the foreign manufacturer of the machine in West Germany. The manufacturer informed the Customs that the ruling price in April, 1980 was DM .....

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..... does not show that the two motors were missing from the machine. Since the fresh plea is a plea of fact which was never taken at the earlier stage and hence not subjected to verification by the authorities, we do not allow it to be taken before us at this belated stage. 3. Under Section 14(1) of the Customs Act, 1962, the imported goods are required to be assessed at the price ordinarily charge .....

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