2003 (4) TMI 197

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..... this appeal is the valuation for the purpose of assessment of three autoconers imported by the appellant. The goods were second hand being of German manufacture and supplied from Japan. The price declared by the buyer of the goods was on the basis of the invoices of the supplier. The goods were provisionally assessed to duty as the officer who examined them expressed the view that the value was u .....

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..... importer was not genuine. The examining officer's remarks only stated that the declared value "appears low as per the conditions of machines." The goods were not subjected to examination by any panel of experts. No doubt as the departmental representative contends that Rule 10(l)(b) of the Valuation Rules requires the importer to furnish the manufacturer's invoice if asked for by the proper office .....

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