TMI Blog2005 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Appeal No. 279/2004, dated 13-10-2004 by which the Commissioner (Appeals) has set aside the charges of misdeclaration and enhancement of value of the goods imported by M/s. Modern Overseas. 2. Mrs. Krishna A. Mishra, learned Senior Departmental Representative, mentioned that the respondents filed Bills of Entry dated 21-7-2004 for clearance of "door locks" and "lock cylinders" and "lock acces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is for stainless steel or brass or iron type locks. 3. The learned Senior Departmental Representative submitted that the Commissioner (Appeals) has not stated the reasons for not accepting the Department's view that the imported locks are cylindrical locks; that the goods were identified as cylindrical locks on physical examination, that the market enquiry also confirmed the observation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al lock which can be used as door lock, shutter lock, etc.; that they had submitted catalogue from the supplier to establish that they had imported only door locks and not cylindrical locks; that as such there is no misdeclaration on their part. He, further, submitted that NIDB data is vague and not in respect of the goods imported by the respondents; that an inference can not be drawn unless data ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocks from Internet and compared the same with imported locks to reach the conclusion that the impugned locks are cylindrical locks. There is no physical examination of door locks imported vis-a-vis the cylindrical locks manufactured by M/s. Godrej. Thus we do not find any reason to interfere with the finding of the Commissioner (Appeals) regarding the impugned door be door locks. 6.1 Regarding d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the transaction value…..Needless to stress that the onus is on the department to prove that the invoice value does not represent the true Commercial value in the international market." 6.2 We are in full agreement with the findings contained in the impugned Order. Merely non-production of manufacturer's invoice by the Respondents would not make the transaction value unacceptable. The init ..... X X X X Extracts X X X X X X X X Extracts X X X X
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