2000 (4) TMI 76

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..... ssed by the Commissioner of Customs (Appeals). 2. Brief facts of the case are that the appellants made an import of telephones Model WT 3990, LS 825 and LS 827 and filed three bills of entries declaring the assessable value of the telephones. The revenue did not agree with the assessable value declared by the appellants and the assessable value of imported telephones was enhanced. As the appella .....

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..... s dismissed by the Hon'ble Supreme Court reported in 1997 (90) E.L.T. A183. 4. In respect of import made by M/s. Monotron Investment and Trading (P) Ltd., ld. Counsel submits that the model imported in this case was different from the model, in question, which was imported by the appellants. He submits that M/s. Monotron Investment Trading (P) Ltd. made an import of Model WT 8910 whereas the a .....

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..... LS 827 on the basis of quotations of M/s. Wanon Industries Ltd. The Hon'ble Tribunal in the case of Laxmi Colour Lab. (supra) held that the assessable value of the imported goods cannot be enhanced on the basis of mere quotations. The appeal filed by the revenue, against this decision, is dismissed by the Hon'ble Supreme Court reported in 1997 (90) E.L.T. A183. Hence, we find force in the argumen .....

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