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TMI Blog2004 (12) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... n glass items were found. It was further noticed that the country of origin declared by the appellant did not tally with the country of origin of the goods in question. Investigations were initiated and statements of the proprietor of the importing firm were recorded on various stages. During the course of investigation, the appellant pleaded for release of the goods and in the alternative for early adjudication, inasmuch as the market value of the goods was on the fall. The Commissioner in his impugned order has rejected the transaction value of the goods, on the findings of mis-declaration in quantity of certain glassware items and has enhanced the assessable value with duty liability to the extent of Rs. 13,17,091/-. The goods have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had declared gas filled cylinders. However, he agrees that the same required a licence to import and in the absence of a licence, the confiscation may be upheld. 3.Countering the arguments, Shri Vimlesh Kumar, ld. SDR draws our attention to the detailed finding of the Commissioner in his impugned order and submits that by not declaring the make, model and correct country of origin, the appellant is guilty of mis-declaration and the invoice value has been rightly rejected by him. 4.After going through the impugned order, we find that the Commissioner has rejected the invoice value on the sole ground that majority of the goods were declared with their generic description only without disclosing any brand name or make, etc. He has also g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded by the adjudicating authority on the ground that either the country of origin has not been shown or the model and make number has not been disclosed. 6.We are of the view that in the absence of any evidence to show that the invoice value was not correct and further in the absence of contemporaneous imports of identical goods, the value declared by the appellant should be accepted as transaction value and not to be rejected. Accordingly, we set aside the confiscation of the impugned goods and enhancement of assessable value of the same. 7.However, as regards the confiscation of R-22 gas filled cylinders, we find that the same was required to be imported against an actual user licence and the appellants are also not contesting the conf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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