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TMI Blog2002 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, it is necessary to give the details among other things, the quantity of the goods imported, date of importation, value declared by the importers and the value sought to be enhanced by the department. Appeal No. Quantity imported (MT) Value declared Enhanced value Dt. Import Split Whole PMT Split Whole C/188/2001 100.414 40.046 US$ 400 US$ 780 US$ 1100 1/2000 C/190/2001 120.6 US$ 400 US$ 780 1/2000 C/191/2001 89.11 25.000 US$ 400 US$ 780 1/2000 2. Proceedings were initiated against the appellants for mis- declaration and attempt to evade payment of customs duty by issue of show cause notice and after considering the replies to the show cause notice the Commissioner has passed detailed orders in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue in excess of the invoice value and mutuality of interest between the sellers and buyers is to be established before resorting to rejection of the invoice value. They contend that no evidence has been let in by the department that there was any remittance of money in excess of the invoice value. They have also contended that the two contemporaneous imports at higher prices relied upon by the department is not correct as they are not comparable for the reason that it is for the department to discharge the burden that there was under valuation or misdeclaration which burden has not been discharged by the department. They have also taken the ground that for the purpose of adopting the price of contemporaneous import under Rule 5, the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defended the order and submitted that the learned Commissioner has taken into consideration the Hon'ble Supreme Court judgment in the case of CC, Mumbai v. Shibani Engineering Systems reported in 1996 (86) E.L.T. 453 (S.C.) wherein it was held that when transaction value is ridiculously low and totally unrealistic, goods can be assessed on the basis of contemporaneous imports. He has also noted the judgment of the Apex Court in the case of Eicher Tractors Ltd. reported in 2000 (122) E.L.T. 321 (S.C.) wherein the Hon'ble Apex Court has held that price list of a foreign supplier/manufacturer is not a proof of transaction value invariably and existence of the price list cannot be the sole reason to reject the transaction value. The learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present cases were much more as indicted in the table on page 2 above. Further we find that in the case of Spices Trading Corporation v. CC, Madras (supra), it was held that stray incidence of import at higher value is not to be adopted totally ignoring other attending circumstances and that higher quantity imported is to get credence. It was also held therein that transaction value has to be adopted unless the department can produce the objective reasons and strong evidence that declared value was not bona fide and the burden is on the department that the declared price was not bona fide and there was under valuation or misdeclaration. We also find that the Tribunal in the case Honesty Traders v. CC reported in 1991 (55) E.L.T. 102 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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