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TMI Blog2005 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... als of the Revenue are against the orders passed by the Commissioner of Customs (Appeals) accepting the transaction value of the goods imported by the respondents, for the purpose of assessment to duty. 2. The respondents had imported what they had declared "Secondary/Defective CRGO electrical steel strip cuttings in irregular shapes and sizes" from Germany, UK and USA. They declared the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court's judgment in Punjab Processors Pvt. Ltd. v. Collector of Customs, 2003 (157) E.L.T. 625 (S.C.), wherein it was held that Customs authorities, while assessing the value of imports, were not bound by the invoiced value and could rely on contemporaneous evidence to show that such value was not correct. Ld. Counsel for the respondents seeks to defend the impugned orders. He points out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Data pertaining to electrical strip cuttings imported, more or less contemporaneously, by other parties from UK USA. EDI Data apparently did not mention secondary/defective, nor did they indicate that the goods referred to therein were in irregular shapes and sizes. The Revenue still would insist on the value of the 'EDI goods' being adopted for the purpose of assessment of the subject goods. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoiced price was not correct. In the instant case, contemporaneous evidence adduced by the department through EDI Data was examined and rejected by the Commissioner (Appeals) on valid grounds. The judgment cited by learned SDR can hardly be relied on to challenge the decision taken by the Commissioner (Appeals) with regard to the contemporaneous evidence on merits. In other words, the case law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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