1992 (5) TMI 117

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..... Rs. 1,00,000/-. The facts in brief are as follows :- 2. The appellants imported by air one consignment of components for manufacture of Mini Computer Micro Processor Based Systems consisting of plastic moulded and press metal parts. They filed Bill of Entry on 10-1-1987. They declared the value at Rs. 22,007/- C.I.F. The goods were imported in pursuance of offer dated 15-11-1987. Accordingly, the appellants placed 3 purchase orders one dated 6-11-1987 for components and two dated 29-11-1987 for computer spares with the foreign suppliers. Alongwith Bill of Entry the appellants filed the Invoice No. 10024, dated 6-1-1988. On examination of the goods, it was found that the consignment contained excess quantity of different goods not covered .....

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..... Collector and remanded the appeal to the Collector for de novo adjudication. The Collector during the course of De Novo adjudication furnished the relevant documents on which they have relied on for enhancing the vlaue and after hearing the appellants passed the impugned Order. Hence the appeal before us. 3. The main ground of Shri Nankani challenging the Order of the Collector is that while enhancing the value, the Collector relied upon Bytes Catalogue which does not reflect the price at which such or like goods are ordinarily sold or offered for sale under Section 14 of the Customs Act. In the absence of any other evidence the invoice price should be accepted. He also pointed out that the goods were made in Taiwan whereas the Bytes .....

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..... or sale in United States, Canada and UK. It also indicates that it deals with data based software and it reviews prices of the display T 310020 etc. In other words, it deals with prices of goods either made in Japan or in USA or UK or with the brand name of goods of Japan origin. Admittedly, the goods imported are manufactured in Taiwan. Therefore, the price indicated in Byte Catalogue cannot be treated as comparable price for the purpose of making assessment. For instance, under the heading Leisure Printers the model indicated is that of USA. Therefore, no comparison of prices can be made from the prices indicated in the said catalogue with the goods under dispute. Therefore, we reject the prices indicated in Byte Catalogue as compar .....

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