1996 (8) TMI 199

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..... are unrepresented in spite of notice hearing. We have heard Shri K.K. Jha, SDR and perused the papers. 2. The appeal relates to import by appellants of 100 cartons of Pelikan brand of staple pins of South Korean origin through a Singapore supplier at the declared value of US $ 0.50 per dozen boxes CIF. Bill of Entry bears the date 11-6-1990. After show cause notice and personal hearing, the Col .....

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..... was of staple pins with the brand name Pelikan . This is sufficient reason to hold that the value shown in the sale confirmation as well as the import documents would not reflect the ordinary international price for identical or similar goods. It is not shown that there was any difference in the value of staple pins of the two brands referred to above. The difference in quantity is not appreciab .....

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