TMI Blog2010 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... nt itself for identical specifications were higher than those declared - deemed value as is found by the Commissioner of Customs and upheld by the Tribunal being higher than the transaction value - appeal is dismissed - 4571 of 2005 - - - Dated:- 6-9-2010 - Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED BY : S/Shri J.S. Sinha, Vikash Malhotra, Braj Kishore Mishra and Ms. Aparna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re lower than those of similar computers noticed with similar or identical specifications. The Customs Department, pending investigation, provisionally assessed the Bills of Entry. Subsequently, the Department finalised the assessment by taking the value of the goods imported by the appellant itself in different Bills of Entry. The Commissioner passed the order on 28-10-1997 against the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Department which are upheld by the CESTAT. 6. We have considered the aforesaid submissions in the light of the records. On going through the records, we find that the Commissioner of Customs has held that the supplier in the present case was not the manufacturer itself and that the importer and the supplier were related. The Commissioner has further recorded a finding to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the transactional value shown by the appellant in the present case. The crucial fact is the fact that similar goods imported by the appellant itself for identical specifications were higher than those declared by the appellant. In this connection, we may appropriately refer to the ratio of the decision of this Court in Radhey Shyam Ratanlal Anr. v. Commissioner of Customs, Mumbai, reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
