2017 (1) TMI 1275

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..... resent for the appellant. 2. Record reveals that Bill of Entry No.723073 dt. 18.8.2004 was filed by one M/s. Sindhya Exports & Imports, Chennai, hiding identity of the real importer Mr. Arun Kumar from Delhi to the Customs as was found by the investigation team. Bill of Entry disclosed Rs. 38,000 nos. of watches (with sweat band) were imported declaring the value thereof at Rs. 2,28,361/-. Invest .....

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..... piece of Rs. 38,000/- nos. of watches) for no good reason. 3. Ld. D.R supporting the order of the authorities below submits that the appellant has not come out with clean hands providing the documentary evidence in support of its declaration of the declared value to prove that to be the transaction value. In absence of any material before the Customs authorities, they ascertained the value apply .....

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..... ut with clean hands. In absence of any evidence led by appellant before the authorities below to support declared value to be transaction value, it is very difficult to disturb the assessable value determined by the Customs for the purpose of adjudication. Therefore, there is no necessity to intervene with the appellate order for which the appeal is dismissed. (Dictated and pronounced in open cou .....

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