2005 (2) TMI 326

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..... ed 5-1-2002. The appellants had imported a consignment of CD Rom Drive, Floppy Disc Drive and Scanner at a declared unit price of US$ 22, US$ 6 and US$ 39.5, CIF respectively under the cover of Bill of Entry No. 7267 dated 30-8-2001. The department enhanced the value solely on the basis of prices declared on the website. 2. The learned Counsel submits that the department has not produced any evi .....

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..... 577 (Tri.-Del.). 3. The learned JDR prayed for remand of the matter so that the department can re-adjudicate on the basis of any evidence that may be available with regard to contemporaneous import of such items. 4. We have carefully considered the submissions and are not in a position to accept the plea of the DR to remand the matter for re-adjudication giving an opportunity to the Revenue to .....

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