9911796707
TMI Blog2003 (1) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - M/s. Viva Electronics have filed the present appeal being aggrieved with the Order-in-Appeal No. 272/2002, dated 31-7-2002 confirming the enhancement of assessable value of the goods imported by them. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants imported a consignment of 200 pieces of Cordless Telephones, model WT 3990. from Hongkong and declared the value to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-A, dated 23-12-97 - Viva Electronics v. Collector wherein the Tribunal has directed that the Adjudicating Authority would also consider the effect of the copy of the manufacturer s invoice; that the impugned order had been passed ignoring the manufacturer s invoice on the ground that its authenticity cannot be checked; that the value has been enhanced only on the basis of quotation which is unda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the goods in question were manufactured by Wanon Industries Ltd., Hongkong and the goods were supplied by M/s. Glovax Ltd., Hongkong for shipment to the Appellants. According to the Appellants the manufacturer had sold the Cordless Telephones @ U.S. $ 18 to M/s. Glovax Ltd. who had supplied the same to the Appellants @ U.S. $ 18.75 per piece. On the other hand the Revenue has relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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