9911796707
TMI Blog2007 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... thority - Appeal No. C/973/2004 - Final Order No. 85/2007-Cus.(PB), - Dated:- 15-3-2007 - [Order per: C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The dispute is about the valuation of a consignment of electronic items imported by the appellant. 3. The consignment arrived India under invoice and packing lists of M/s Larry International, Hong Kong When investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice of M/s. Larry International (and declared by the importer for customs assessment purposes) was much less than the sale price of M/s. Selvel (Hong Kong) Ltd. to M/s. Larry International, Hong Kong, even though the nature of that transaction was only one of routing the sale to India through M/s. Larry International. Therefore, the customs authorities rejected that price and adopted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in regard to the PCBs (15 cartons), which were not, supplied is correct. Prima facie, deduction has not been worked out correctly, since the same was made based on the sale price from China to Hong Kong and not based on the sale price of M/s. Selvel (Hong Kong) Ltd. to M/s. Larry International. The valuation of these PCBs was also required to be done on the same basis as the valuation of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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