TMI Blog2014 (4) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter 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 - SUP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared value. Reliance is placed on the decision of the hon'ble apex Court in the case of Sharp Business Machines Pvt. Ltd. vs. Commissioner of Customs 1990 (49) ELT 640 and the decision of this Tribunal in Vimal Enterprises Pvt. Ltd. vs. Commissioner of Customs 2001 (129) ELT 123 for rejection of the transaction value and enhancement of value in accordance with the manufacturer's price-lists. 3.1 The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. He also furnished a copy of the price-list issued by the manufacturer of the goods, namely, Bormioli Rocco, on the basis of which the enhancement has been done. He further submits that a copy of this price-list was also giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue declared by the respondent-importer was rejected and the prices were loaded on the basis of the price-list of the manufacturer and a differential duty of Rs. 2,45,992/- was confirmed by the assessing officer. In appeal, the lower appellate authority set aside the order on the ground that the enhancement of value based on the manufacturer's price-list is not sustainable in law in view of the apex Court's decision in Eicher Tractors case (supra). 5.1. We notice that when the apex Court considered the case, Rule 10A was not introduced and the same was introduced subsequently w.e.f. 19/12/1998. As per the said Rule: 10A. Rejection of declared value:- When the proper office has reason to doubt the truth or accuracy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunities, 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. The ratio of the apex Court's decision in the case of Sharp Business Machines Pvt. Ltd. (supra) and of this Tribunal in the case of Vimal Ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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