VAZ ENTERPRISES Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) BOTH the appeals are being disposed off by a common order as the issue involved is identical.

(2.) AS per facts on record, the appellants imported consignments of consumer electronics and filed bills of entry declaring the various items along with assessable value based upon the invoice value, M.R.P. declared for levy of additional customs duty and country of origin as declared in the invoice. The Revenue entertained a view that assessable value declared by the appellant was much on the lower side. They were also of the view that M.R.P. declared by the appellants on the basis of which additional duty of customs is required to be paid by them is also on the lower side. Accordingly, they made enquiries with the appellant and directed them to place on record the manufacturer invoice, first party invoice, contract agreement, L.C., original certificate of origin, manufacturer price list, original catalogue, correspondence with the supplier etc. or any other documents to substantiate and justify the declared value and to substantiate the M.R.P. declared in the bill of entry. The said letter written by the Revenue was not responded to by the appellants. However, Shri Romel Lawrence, proprietor of M/s. Vaz Enterprises appeared before the authorities on 23 -9 -2004 and in his statement recorded deposed that he does not have any documentary evidence to justify the declared value.

(3.) ON the above basis, proceedings were initiated against the appellant by way of issuance of show cause notice for enhancement of assessable value of the goods. The said notice relied upon the value of the contemporaneous imports as also on the prices quoted on the web -site/internet. The notice also proposed to raise the M.R.P. declared by the appellants on the basis of the M.R.P. declared by M/s. Sony India Pvt. Limited.