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TMI Blog2005 (7) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... the declared value under Rule 10A. His finds are as under :- The Department conducted further market inquiry in the matter of value of SD Terminator Game (TV Game). The value represented by Cash Memo No. 189, dated 23-1-2001 of M/s. A to Z Trading, New Crawford Market, Mumbai, is Rs. 405 per piece. Similarly, the value of the SD (Terminator) Game represented by cash memo dated 23-1-2001 of M/s. Narendra Paper Market is Rs. 425 per piece. It has been noticed that there are wide fluctuations in the market piece, which may have been influenced by the factors like dumping of old stock of goods or goods under clearance sale. Under the circumstances, the value declared by the importers appeared to be low. The Department has also noticed the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and that no further information or other evidence has been submitted explaining the difference in invoice prices of M/s. Tarbez Electronics Trading Co., Dubai, UAE with respect to the impugned Bill of Entry and Bill of Entry No. 197, dated 2-1-2001, it is deemed that the value of the impugned goods cannot be determined under Rule 4(1) ibid. The ratio of the Hon ble Supreme Court judgment in case of M/s. Eicher Tractors Ltd. v. Commissioner of Customs, Mumbai (2000 (122) E.L.T. 321 (S.C.) is not applicable in this case as the facts and circumstances are totally different. In the present case, the importer has not claimed or established any special circumstances for lower invoice price. 2. The lower appellate authority has set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce price, customs duty, local taxes, wholesale and retail price differences with a profit margin of 25%. Taking into consideration all these materials, invoking the provisions contained under Rule 10A of the Customs Valuation Rules, 1988 Commissioner of Customs assessed the value at the rate of US $ 1.02 per metre. In the light of the materials on the basis of which the above decision has been arrived at, we do not find any reason to take a different view. It is also to be noted that the importer had also agreed for enhancement of the price based on contemporaneous prices available with the Department. We, therefore, find no merit in the contention raised in the appeal challenging the valuation and seeking the refund of the differential dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out by the learned Departmental Representative, cannot be preferred against the invoices relied upon by Revenue as the said invoices are of December, 1998. However, we find force in the contention of the learned Advocate in respect of Models PSS 14, PSS 16 and PSS 26 as there is substantial difference in the quantity imported by the appellants and quantity mentioned in contemporary invoices. We, therefore, uphold the enhancement of value as ordered in the order impugned except in respect of Models PSS 14, PSS 16 and PSS 26. 6. In Ganesh International (supra), it has been held as under :- The department s ground is that in cases where invoices did not indicate sale contract, the consignments under clearance cannot be correlated wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner adopted only that value which, on a previous occasion, was said to be the correct transaction value. If the argument is that loaded value should not have been the basis for the assessment of the impugned goods, the Commissioner could have still adopted the same price taking recourse to Rule 8 (best judgment method). In any case, the appellants plea that a declared value always represents the transaction value may not be correct in all cases. The Commissioner determined the value in the present case on the basis of accepted value for identical goods. We, therefore, uphold this finding of the Commissioner. 7. These decisions and reasoning given therein fully support enhancement of value of the impugned goods in this case fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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