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TMI Blog2001 (11) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the Departmental Representative. 2. The issues involved in these appeals are common. These are, whether the drawer locks and goods described as aluminium diamond level imported by Biva Enterprises and drawer locks and door closing machines imported by G.B. Enterprises, required an import licence, they being consumer goods, and whether the value declared by the importer was acceptabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, the case is squarely covered by the judgment of the Supreme Court in Eicher Tractors Ltd. v. CCE - 2000 (122) E.L.T. 321 (S.C.) = 2000 (93) ECR 579 expressing the view that unless any of the exceptions contained in the proviso under sub-rule (2) of Rule 4 apply, the transaction value has to be accepted. We therefore allow the appellants claim for assessment of the goods and the value declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy and are different. There is however no material advanced in support of this contention. The Commissioner has determined fine for redemption of these goods (in the case of Biva Enterprises of Rs. 7.00 lakhs) and Rs. 35,000 (in the case of G.B. Enterprises), "having regard to the entire range of facts and factors". This no doubt includes his consideration of their enhanced value. We therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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