2003 (9) TMI 86

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..... Customs authorities while assessing the value of the import are not bound by the figure mentioned in the invoice and the Customs authorities can rely on contemporaneous evidence to show that the invoice is not the correct value, the importer can hardly be heard to say that its invoice value did not represent the correct value of the imported goods. - Decided against assessee. - 2621-2622 of 199 .....

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..... because we are of the view that the original order passed by the Tribunal was correct. While the Customs authorities while assessing the value of the import are not bound by the figure mentioned in the invoice and the Customs authorities can rely on contemporaneous evidence to show that the invoice is not the correct value, the importer can hardly be heard to say that its invoice value did not re .....

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