2005 (2) TMI 550

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..... na A. Mishra, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein imported old and used photocopiers, filing Bills of Entry for the same. The value declared was not accepted by the Revenue. Show cause notices were issued proposing enhancement of the value and proposing confiscation of the goods on the ground that they are consumer goods requiri .....

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..... of some other model imported by the appellants comparison of data from website for another model is not reliable evidence for enhancement of the value. In the present case, the position is still worse as the only basis on which the value of the goods has been loaded is that identical/similar branded have been noticed to be imported at higher value than that declared by the importer. Following the .....

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