9911796707
TMI Blog2011 (8) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... even consignments of integrated circuits, namely LA 4446, LA 4445, LA 3161, LA 4508, BA 5408, CXA 10195 and CXA 1191 at unit price of HK $ 0.60, 0.60, 0.33, 0.60, 0.60, 0.60 and 0.60 respectively and filed bills of entry for clearance of the goods. On verification of the declared value, the department found that the same was on the lower side as the contemporaneous imports of similar/identical goods were at higher prices. The goods were allowed to be cleared provisionally after execution of a provisional duty bond and a revenue deposit of 50% of the duty leviable on the declared value. On further verification of export values of similar/identical goods, the department was of the view that the declared value was lower and, therefore, a show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before us against the impugned order. 3. The main grounds adduced in the appeal are that the enhancement of transaction value is based on three invoices without relevant bills of entry and, therefore, it cannot be concluded that these invoices pertain to actual imports. The show cause notice dated 21-1-1999 proposed to enhance the transaction value of the goods under Rule 5 of the Valuation Rules whereas in the order passed by the original authority, the value has been determined under Rule 8 of the Customs Valuation Rules. It is further submitted that the goods imported by the appellant are not comparable to those mentioned in the three invoices relied upon by the department. 4. The learned JDR reiterates the findings given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon by the department, it is noticed that the invoices are not in respect of contemporaneous imports. They pertain to the period July 1997 in most of the cases whereas the imports in the case under consideration have taken place during January to May 1998. Further, the goods mentioned in the invoices relied upon by the department has been shipped from different places such as Singapore, Hong Kong etc. and the quantities are also varying. The basis for adopting the values declared in these invoices is not forthcoming either in the order of the adjudicating or the appellate authority. 6. In view of the above, we are of the view that the appellant has made out a prima facie case for complete waiver of the pre-deposit of the dues adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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