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TMI Blog2004 (6) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... P.G. Chacko, Member (J) (Oral)]. This appeal is against enhancement of value of imported Printer Calculators. The goods were imported in 2 consignments and sought to be cleared under 2 Bills of Entry, dated 6-9-2002 and 9-9-2002. The values declared by the appellants in the Bills of Entry were Rs. 1,36,779/- and Rs. 6,31,655/- respectively. The consignments were examined by officers of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et enquiries, quotations of a third party namely, M/s. Canon (India) Ltd. and e-mail information received from M/s. Canntion (Malaysia) Ltd. The Show Cause Notice also proposed to confiscate the goods under Section 111 and to penalise the importer under Section 112. The proposals were contested. The Additional Commissioner of Customs, who adjudicated the dispute, rejected the transaction value and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for enhancement of value of (the goods. In this context, ld. Counsel relies on the Supreme Court s judgment in the GTC Industries Ltd., v. Collector of Central Excise, New Delhi reported in 1997 (94) E.L.T. 9 (S.C.), Wherein it was inter alia, held that a Show Cause Notice must be limited to the case that is made out therein. Ld. Counsel further submits that the lower authorities have illegally re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd., New Delhi. (iii) Statement of the importer under Section 108 of the Customs Act. Towards the operative part of the Show Cause Notice, the vigour of some of these grounds seems to get weakened with emphasis mounting on the quotation price of M/s. Cannon (India) Ltd., Malaysia. The adjudicating authority recorded a clear finding that there was no misdeclaration and that the quotation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants had, in their statement, accepted enhancement of value. This observation also does not appear to be correct in absolute terms. The party was willing for enhancement of value by 50% and 25% in respect of the Calculators with cartons and without cartons respectively. This is not the extent to which the adjudicating and first appellate authorities have enhanced the value. The lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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