TMI Blog2002 (1) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... proforma invoice dated 28-7-97 issued by AMPER, SA, Madrid. The goods were checked by concerned authority and found to contain the goods in the same quantity as declared by the appellant. CHA was asked to submit for manufacturer s price list and other relevant documents for the valuation. In response to the said direction, the CHA submitted the proforma invoice as well as manufacture s fax message, which is an official document of Ministry of Customs, Govt. of Spain evidencing the rate of 100 US Dollars per unit. But the said declared valuation was not accepted and 457.88 US Dollars were loaded on the original value, and the units were priced at the assessable value of 557.88 US Dollars or Rs. 20,000/- per unit. The bill of entry for the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, and the system is rightly assessed by the lower assessing officer particularly in the case when the appellant had failed to produce the commercial invoice; that the invoice produced by the appellant is mere proforma invoice showing the transaction as Without Commercial Value and as such the value of 100 US Dollars per set shown in the said invoice could not be taken as transaction value for the purpose of assessment of duty. As observed by the adjudicating authority the goods were new technology innovation and no import of similar or identical goods was observed in the past and such goods were also not available in the market at the time of import; and the appellants have also not produced, either before the adjudicating authority o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. (13) Fully programmable using a cellular hand set. (14) Easy to install and maintain (no tools required). 6. We have considered the submissions of both the sides. The Revenue has resorted to determination of price of the impugned goods under Rule 8 of the Customs Valuation (Determination of Price of Imported Goods) Rules as no import of identical or similar goods had been observed in the past. The Revenue has increased the value to Rs. 20,000/- per set as the Shed Appraiser observed in his report that value should approximately be Rs. 20000/- per set. The Assistant Commissioner, in the Adjudication Order DA/AC/6/98, dated 25-6-98 had given his finding that the impugned set performed the function of hand set as well as switc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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