TMI Blog2015 (11) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. As such the documents relating to the transactions between the manufacturer and the supplier of the goods have no relevance insofar as the appellant has imported the goods in question from the supplier. The Directors of the company in their statements recorded during the investigations have clearly deposed that they have paid their supplier an amount shown in the contract raised in the invoices and they are not aware of the manufacturer s price as also of the fact as to why the supplier has sold them the consignment at a reduced value even if, as per the Revenue, he has received the same at a higher value. - It is not proved on record that the supplier has procured the goods at that price shown in the said printout. In any case, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : ARCHANA WADHWA After hearing both the sides duly represented by Ms. Neetu James, Advocate and Mr. N. Jagadish, Superintendent (AR), we note that the appellant imported a consignment of plastic chairs and CD holders of Taiwan origin in 1156 cartons and filed bill of entry dated 23.3.2001 declaring the value of the goods as US $ 8658.80 (assessable value of ₹ 4,14,331/-). The Bill of Entry filed by the appellant was supported by invoice dated 6.3.2001 issued M/s. UNI Pure Ltd., UNI Pure House, South Way, UK along with packing list, Bill of Lading, country of origin certificate and a sales contract for supply of the furniture by M/s. UNI Pure Ltd. 2. On a doubt that the value declared by the appellant was on the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment at US $ 8658.50. They were not aware of the manufacturer being M/s. Wellrun Hardware Company Ltd., who according to the retrieved document had supplied the goods to M/s. UNI Pure Company Ltd. with a copy to them. He deposed that the imported consignment was supported by the documents showing that they have only paid an amount of US $ 8658.80 to the supplier. He could not disclose the reason as to why the value shown in the printout retrieved from the CD recovered from their office was on a higher side, though the other particulars matched. He further stated that he did not know what understanding or adjustment M/s. UNI Pure Ltd. had with M/s. Wellrun Hardware and why they have sold the goods at a lower rate. 2.3 Based upon the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the goods as US $ 8658.80. No further enquiry stand made by the Revenue either from the manufacturer or from the supplier of the goods. As such the documents relating to the transactions between the manufacturer and the supplier of the goods have no relevance insofar as the appellant has imported the goods in question from the supplier. The Directors of the company in their statements recorded during the investigations have clearly deposed that they have paid their supplier an amount shown in the contract raised in the invoices and they are not aware of the manufacturers price as also of the fact as to why the supplier has sold them the consignment at a reduced value even if, as per the Revenue, he has received the same at a higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 2008 (230) E.L.T. 431 (Tri.-Ahmd.), enhancement of value on the basis of export declarations made by Hong Kong supplier being photocopies, were not considered as evidence sufficient to enhance the value by referring to the Hon ble Supreme Courts decision in the case of Collector vs. East Punjab Traders: 1997 (89) E.L.T. 11 (SC). The Tribunal observed that the value enhancement on the basis of computer printout cannot be held to be a valid enhancement, in the absence of evidence of contemporaneous imports. 3.3 When we apply the ration of the above decisions to the facts of the present case, we find that the only evidence relied upon by the Revenue is a document retrieved from the CD found in the appellants premises. That retrieved doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and absence of special circumstances. Transaction value is confined to the particular transaction and in the absence of any other evidence, same has to be adopted as the assessable value. The Revenue in the present case has not produced any contemporaneous evidence and the reliance by the Revenue to another import at Chennai Port cannot be held to be contemporaneous inasmuch as the goods are not of the same country of origin. The reference to the contemporaneous import is in respect of European origin goods whereas the goods in the present case are of Taiwan origin. As such we find no reasons to doubt the transaction value declared by the appellant. The enhancement of the same based upon the some extraneous documents is neither justified n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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