9911796707
TMI Blog2009 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 31,20,616/- from US $ 28000 and demanded differential duty of Rs. 8,66,485 – held that - We find that the Commissioner erred in adopting the value of a different model to assess the impugned imports without making any effort to find out if the higher price of Model Zs88Q was not on account of superior features and functions of that model. In the circumstances, we set aside the finding of unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of 1400 pieces of Atlantis brand Video CD players. On examination of the goods under First appraisement system, the consignment was found to comprise 384 pieces of Atlantis brand VCD players and 1007 pieces of Samsung VCD players. Adjudicating allegations of misdeclaration of description, value and import contravening prohibition in the Foreign Trade (Development and Regulation) Act, the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned goods. The ld. Counsel for the appellants brought to our notice that the contemporaneous import referred to by the Commissioner covered 700 kits of which 350 kits were of Model Zs88Q. This implied that unit price of USD 63 declared by the Delhi party was of VCD player complete with accessories. The impugned imports were of VCD players without proper packing, literature and in several case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that model. In the circumstances, we set aside the finding of under valuation by the appellants as well as the demand of differential duty of Rs. 8,66,485/- on account of enhancement of value. There is no dispute that the import was in contravention of prohibition in exim policy. The importer had adduced documentary evidence to show that what they had ordered were stocklot goods and no order had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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