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TMI Blog2003 (2) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : Justice K.K. Usha, President]. The appellant imported a consignment of video cassettes 1500 Nos. The declared value was @ DM 3.20 per cassette. Import was from Germany under Bill of Entry dt. 3-5-01. The relevant invoice from M/s. Importers Export Hausdorfstr.199, 53129 Bonn. Germany is dt. 24-4-01. Rejecting the invoice price the Dy. Commissioner of Customs ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not considering the contention raised by the appellant that there is no reason given by the adjudicating authority to reject the invoice value. He also pointed out that the Commissioner (Appeals) did not appreciate the contention raised by the appellant that the document relied on to load the value of the goods imported by the appellant was not made available to the appellant at any stage. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts on the Bill of Entry shows that M.R.P. @ Rs. 135/- has been declared in the invoice attached. There is no finding by the Commissioner (Appeals) as to why M.R.P. shown as above is not acceptable. The authorities can proceed to load the value only after arriving at a conclusion that the declared value is not acceptable for justifiable reasons. No such exercise is taken in the order impugned. Apa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. On the other hand, the contention was repelled on the ground that the appellant had not produced any evidence. 6. The appellant had produced certain sample invoice to show that after the goods were cleared, they sold the same @ Rs. 105/- to Rs. 115/- per pc. Taking into consideration all the facts and circumstances of the case as discussed above, we are of the view that the order impugned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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