2004 (6) TMI 230

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..... l arises out of the order of the Commissioner of Customs (Appeals) upholding the adjudication order by which value of watch modules imported by the appellants herein in September, 1993 has been enhanced from the declared value of HK $ 0.32 per piece to HK $ 1.35 per piece; resulting in confirmation of duty demand of Rs. 22,85,857/-. 2. We have heard both sides. The reasons for loading the value a .....

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..... ustainable. Coming to the other piece of evidence we see substance in the appellant's plea that the goods imported by Triveni Industries, from M/s. Tamere Electronics, Hong Kong, at a price of HK $ 1.50 per piece (CIF) was for lesser quantity than the quantity imported by the appellants in September, 1993; that the invoice was for post-parcel and the import took place about 6 months after the pres .....

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