2007 (5) TMI 233

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..... for the Respondent. [Order per : Archana Wadhwa, Member J)]. - The dispute in the present appeal relates to valuation of the imported consignments of integrated Circuits (ICs), transistors, etc., imported by the appellants under three Bills of Entry, being Nos. 3200/98, dated 4-5-98, 4597/98 dated 17-7-98 5285 dated 19-7-98. Prices declared by the appellants were sought to be rejected on the basis of the exports declaration made by the Hong Kong supplier as also on computer print outs, proforma invoices and quotations. In respect of Bill of Entry No. 3200/98, the Commissioner enhanced the prices on the basis of the export declaration procured by the Director of Revenue Intelligence, New Delhi under the cover of their letter dated 2 .....

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..... ficers. The said documents are admittedly not the original declaration filed by the Hong Kong Supplier and are the photocopies of the same. The Tribunal while dealing with an identical issue in the case of South India Television (P) Ltd. v. CC - 2001 (136) E.L.T. 243 (T) held as under :- "……we find that the only basis for enhancing the assessable value of the imported goods is the export declaration furnished by the importers/suppliers at Hong Kong. The appellants have strongly contended that it is the photocopies of the said declaration end the signature bearing on them do not reflect upon the authority of the persons signing them and as such the same cannot be made the basis for rejecting the transaction value. As against this, the .....

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..... that entire law on the point stands discussed by the Tribunal in the case of Truwoods Pvt Ltd. v. Commissioner of Customs, Visakhapatnam - 2005 (186) E.L.T. 135 (Tri.-Del.) and Revenue's stand to enhance the value on the basis of photocopies of export declaration obtained from Italian/US Customs was not accepted. We note that apart from the said export declaration, there is no other evidence on record showing payment of higher value to the foreign supplier. As such, by following the decisions, declaring the law on the point, we find no justification for enhancement of the prices, in respect of the above Bill of Entry. 4. As regards the other two Bills of Entry, the enhancement has been done on the basis of computer print out, profor .....

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