TMI Blog2001 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... d 13-1-1999; that the Appellants saw these goods displayed in an exhibition in Italy; that these were unsold, left over pieces from old stock of early 1997 manufacture and with passage of time their paint and lustre had started fading as compared with goods of fresh stock; that further the impugned goods were a mix of some popular figures but mostly not so popular ones; that the manufacturer wanted to get rid of the old stock and was willing to sell the statues at a very cheap prices provided the buyer took the entire old stock; that the Appellants decided to give a try to the new venture and after hard negotiations, the price was settled at Rs. 3,76,503/- C.I.F.; that the Commissioner of Customs, Goa enhanced the value to Rs. 18,83,101/- C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Distributors (P) Ltd. v. Commissioner of Customs, New Delhi, 2000 (117) E.L.T. 49 (T) that the document displayed on the Internet is not reliable because it is unsigned, it is not known as to who has introduced the same on the internet and what is the nature of the price indicated in the document i.e. whether it is a retail price or a wholesale price. He further mentioned that there was no material difference in two copies of the invoices as alleged in the Addendum to the show cause notice; that even Commissioner has only observed that different letter heads were used for the invoices; that the price list mentioned and relied on in the supplementary show cause notice relates to goods of different kind and quality and moreover the prices me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to enhance the value of the impugned goods on the basis of prices shown on Internet. We find substance in the submissions of the learned consultant that prices obtained from Internet cannot be claimed to be the price of identical goods as the identical goods are as per Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 are required to be same in all respects, including physical characteristics, quality, and reputation; these should be produced by the same persons. Further, the transaction value of the identical goods should be of the same commercial level and in substantially the same quantity. The Tribunal in Aggarwal Distributors case, supra, has discarded the document displayed on internet holding them not to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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