2002 (7) TMI 179

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..... st the order of the Commissioner of Customs (Preventive), Mumbai enhancing the value of the audio amplifier and loudspeakers and other goods imported by Auto and Hardware Enterprises, ordering their confiscation under Clause (m) of Section 111, imposing penalties on the importing firm, Nareshkumar Manoharlal, its Manager and Kirit M. Udani, its partner. 2. The goods under consideration were impo .....

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..... nsel for the appellant that the basis for the enhancement of the value of these goods is insufficient has, in our view, to be accepted. The Superintendent of the Customs by his letter dated 11-6-2001 intimated to the appellant, "the price communicated by Sony India Ltd. was for these models of amplifier. When the Commissioner was relying upon this letter of communication, it was incumbent upon him .....

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..... value. Such a doubt that he raises therefore must be based on some reason. We agree that a quotation of the manufacturer showing its factory F.O.B. prices to be higher than the declared value may constitute a reason to doubt the value declared by the importer. This however would not be conclusive evidence of the incorrectness of that value. The proper officer would be at liberty to call upon the .....

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..... the price quoted on various websites, or e-mail that he received from person. The details of such quotation had not been disclosed to the appellant. The appellant had no opportunity to meet the case. We do not think that any particular sanctity is attached to prices or quotation merely because they were obtained from a website. Websites are put up by persons who are corporation or association of p .....

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..... vidence is therefore also flawed. 6. The Commissioner's order has therefore been passed in contravention of the principles of natural justice and it is set aside. The appeals are accordingly allowed and the matter is remanded to the Commissioner for disclosing the evidence that he relied upon to the appellant and after considering its reply, to pass orders on the notice keeping our observations .....

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