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2014 (4) TMI 513 - AT - CustomsValuation of goods - Enhancement in valuation - Import of glassware - rejection of transaction value under Rule 10A of the CVR 1988 - Held that:- importer was asked to produce a copy of the manufacturer's price-list. However, the respondent-importer failed to produce any such document. It was merely stated that the goods were shipped on the basis of a sight draft and not against LC. There is also no written contract in existence and that the supplier has not favoured the importer with the manufacturer's invoice. A copy of the manufacturer's invoice was procured by the Customs authorities and shown to the importer and he was asked to comment on the same. In spite of giving such opportunities, the respondent-importer was not able to lead any evidence as to how they could obtain the impugned goods, namely, glassware, at lower price when compared to the manufacturer's own price-list. IN these circumstance, it has to be held that the Customs authorities have made out a case for under valuation and, therefore, the onus of proving that there was no undervaluation shifts to the respondent-importer and this onus has not been discharged by the respondent-importer. Therefore, the department was justified in enhancing the value on the basis of the manufacturer's price-list - Following decision of Sharp Business Machines Pvt. Ltd. [1990 (8) TMI 144 - SUPREME COURT OF INDIA] and Vimal Enterprises Pvt. Ltd. [2000 (12) TMI 149 - CEGAT, MUMBAI] - Decided in favour of Revenue.
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