BHARTI EXPORT INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) K.K. Usha, J. (President) 1. The appellant imported a consignment of 1/2" video cassettes 1500 Nos. The declared value was @ DM 3.20 per cassette. Import was from Germany under Bill of Entry dt. 3 -5 -01. The relevant invoice from M/s. Importers and Export Hausdorfstr.199, 53129 Bonn. Germany is dt. 24 -4 -01. Rejecting the invoice price the Dy. Commissioner of Customs (Import), IGI Airport Delhi assessed the Bill of Entry @ US 4.50 per pc. Aggrieved by the above, the importer filed an appeal before the Commissioner (Appeals) who rejected the same under order dt. 21 -6 -02. The above order is under challenge in this appeal.

(2.) The assessing authority loaded the price and fixed @ 4.50 US per pc. on the basis of assessment of a Bill of Entry in the case of M/s. Matchwell Chemical Works. The Commissioner (Appeals) affirmed the above assessment holding that evidence on record would show that the goods were properly examined and that a decision was taken to enhance the declared value on the basis of value of contemporaneous import of similar goods.

(3.) Ld. Counsel for the appellant would content that the Commissioner (Appeals) has committed a great error in not considering the contention raised by the appellant that there is no reason given by the adjudicating authority to reject the invoice value. He also pointed out that the Commissioner (Appeals) did not appreciate the contention raised by the appellant that the document relied on to load the value of the goods imported by the appellant was not made available to the appellant at any stage. The contention raised by the appellant that invoice price of M/s. Matchwell Chemical Works was loaded after rejecting the declared value was repelled by the Appellate Authority on the ground that the appellant had not adduced any evidence in support of the contention.