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TMI Blog2000 (12) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... not present. On earlier occasion also they were absent in spite of notice. We therefore proceed to decide the appeal on the basis of documents on records. We have heard Smt. Reena Arya for the Revenue. 2. The appellants imported Audio Magnetic Tape declaring the invoice value at 40 US $ per spool. On investigation with the agent of the manufacturer, it was found that the price list of the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantiation with documentary evidence. He also dismissed the claim that the manufacturers prices could have been reduced just before the present imports. He observed that in the absence of contemporaneous imports rules 5, 6 and 7 did not come into play. He therefore fixed the prices under Rule 8 of the Customs Valuation Rules on par with the manufactures list price. He confiscated the goods bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. The valuation based thereupon cannot be faulted. The appellants were entitled to contest. They could have produced a letter from their suppliers to the effect that they had got substantiate discount from the manufacturers. They failed to do so. The Customs having established a prima facie case of under valuation, the burden of proving that there was no under valuation had shifted to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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