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TMI Blog2016 (12) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... at few items are having no brand and some are made in Japan and Germany and imported from supplier who was a trader. The declared value of the appellant which is claimed as transaction value was rejected and the value was enhanced by the assessing officer. Appellant accepted the enhanced value and discharged the customs duty as per the enhanced value. On the perusal of the consignment details, we find that the case of the main appellant needs to be accepted as the speakers and other spares of car audio accessories did indicate that consignment is of mixed lot. Since the appellant has already accepted the enhancement of the value in the first assessment after examination, we do not find any reason to further enhance the value as has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 09.02.2000. On physical examination of the consignment it revealed that the consignment contained Speakers of Kenwood make of different wattage, Dual Cone Speakers of Pioneer make, Dual Cone Speakers of Sony make, Stereo Power Amplifier of Sony make, Hella - Halogen Map lamp made in Germany, Carino Air Freshner liquid type made in Japan, Auto Lighters made in Japan. The officers recorded statement of various persons including the CHA and enhanced the value of the consignment from ₹ 1,83,006/- to ₹ 2,99,364/- and main appellant discharged the customs duty based upon the enhanced value. Subsequently, further investigation was taken up and departmental authorities called for manufacturer's price list from Kenwood Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority. He would submit that identical issue came up before the Tribunal in the case of Shalimar Industries Ltd 1996 (88) ELT 769 wherein the bench held that arranging of transaction of stock lot through a person other than the manufacturer cannot be a reason for rejecting the transaction value. He would submit that since the entire goods which have been purchased are stock lot the question of reverting to the price list of the manufacturer may not arise. For this proposition he relies upon the judgment of the apex court in Eicher Tractors Ltd . 2000 (122) ELT 321 (SC). He would also rely upon the decision of the Tribunal in the case of Hindustan Pencils Ltd 1999 (84) ECR 806 for proposition that in respect of stock lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty as per the enhanced value. 6. In the first round of litigation, we had remanded the matter back for reconsideration on the ground that the documents which were relied upon were not given to the appellant. In the second round of litigation, in remand proceedings the adjudicating authority had given the documents relied upon to the appellant for arguing the case. We find that the entire case of the revenue is built upon the enhancement of the value based upon the price list received from Kenwood Corporation, Sony India Ltd. and Pioneer. There is nothing on record to show that the consignments which are imported were procured by the appellant directly from the manufacturers. It is also seen from the records that the main appellant has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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