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TMI Blog2019 (4) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ual inspection. Reference to website cannot only be the basis for loading value of imported goods and demanding differential duty - the goods, which are still not cleared out of Customs charge, will need to be examined and a suitable expert opinion obtained as to the nature of the goods. Power Supply for DTH - The investigating agency has concluded that the imported goods were SMPS Power Supply Board used for control power supply in STB - HELD THAT:- In this case also, a lay man will not be able to decide the nature of the product and the possible use for such products. Reference to website cannot be the only basis for loading the value of imported goods and demanding differential duty - the goods which are still not cleared out of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Power Supply for DTH SMPS power supply board used for controlled power supply in Set Top Box 232200 6.455 2. Main PCB for DVB with connector MPEG-2 Card used as main board of Set Top Box 50000 19.363 3. Small PCB with connector for DVD Small PCB with connector for DVD 10000 16.1375 4. Not declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMPS power supply board used for controlled power supply in Set Top Box 232200 6.455 28.6093 2. Main PCB for DVB with connector MPEG-2 Card used as main board of Set Top Box 50000 19.363 253.18175 3. Small PCB with connector for DVD Small PCB with connector for DVD 10000 16.1375 16.1375 4. Not declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utset, the ld. Advocate for the appellants, fairly admitted that certain un-declared goods were found in the consignment at the time of examination of the goods by DRI. He submits that the importer is not challenging the value of the un-declared items. Further, he admitted that the importer is not challenging the value adopted for Sl.No.3 i.e. Small PCB fitted with six point connectors. With reference to the PCB for DVD connector, the ld.Advocate submits that the goods imported by them were meant for DTH (Direct to home application). He draws our attention to the relevant commercial invoices found in the consignment and submitted that the description of the second items was given as PPCB for DVD/DTH un-branded. He argued that the imported g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been specified as MPEG-2 Card DVB with connector . This is the basis on which DRI has proceeded to adopt the value of comparable contemporaneous import of DVB-C MPEG-2 Card. (ii) With reference to the power supply card, it is submitted that PCB is meant for SMPS, which is general purpose board, which can be used for power supply of any electronic equipment. Consequently, the comparable value from NIDB Data has been adopted. (iii) It was finally submitted that the impugned order may be sustained. 8. In his rejoinder, the ld.Advocate submits as follows : (i) Power supply card cannot be the same for electrical/electronic equipments ; (ii) In respect of alibaba.com websit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on sound logic. The DRI has referred to website alibaba.com. on the basis of which it has been concluded as above. It is further submitted that the imported goods are meant for Direct To Home application and hence, would merit significantly lower value. 12.2 We have considered the impugned order carefully as well as the arguments advanced during appeal. The imported goods are electronic populated printed circuit board. A lay man will not be able to decide the nature of the product and the possible use for such products, by casual inspection. Reference to website cannot only be the basis for loading value of imported goods and demanding differential duty. We are of the view that the goods, which are still not cleared ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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