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2019 (3) TMI 966 - AT - CustomsValuation of imported goods - enhancement of value - Penalty - Held that:- The exchange of E-mail, the content of which has not denied by appellant establishes that there was undervaluation in respect of Mobile Charging Connector and Memory Card Reader. We therefore, do not interfere with the finding of lower authorities in respect of the same - However, in respect of the other items revenue has enhanced the value on the basis of data available in respect of similar goods imported during the relevant period. There is no evidence established by revenue that said data was applicable to the imported goods and in respect of the goods such as Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries, revenue could not establish that the Price reflected in the invoice is not actual price paid by the appellant to the foreign supplier. The value declared by the importer in respect of Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Battery is restored - appeal allowed in part.
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