TECHNO MARKETING Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The case is before us for the second time.

(2.) The issue involved in this case is the valuation of goods of 'Sony' and 'Pioneer' brands imported by the appellants in May, 2000. The import was from a trader in Dubai. The Customs authorities directed the appellants to produce manufacturers' invoice in support of the value declared in the invoice. They were not able to produce the same. Accordingly, assessment was undertaken after rejecting the invoice price. The goods were provisionally assessed to duty of Rs. 4,27,236/ - as against the duty of Rs. 1,82,883/ - imposable based on the invoice price. Subsequently, when the assessment was finalized, duty of Rs. 11,35,838/ - was determined on a further enhancement of the value of the goods. When the matter was taken up in appeal before the Eastern Bench of this Tribunal at Kolkata, a grievance was made that the finalisation of assessment has been done without taking into account the evidence produced by the appellants with regard to contemporaneous import. The Tribunal thereupon remanded the case for fresh consideration after taking into account all the evidences in the matter. The order impugned before us in the present appeal was passed by the Commissioner of Customs, Calcutta pursuant to that order of remand. In effect, the present order has confirmed the valuation made in the earlier order. Evidence produced by the appellants regarding contemporaneous import was rejected on the ground that those imports related to either a much earlier period or of unbranded goods.

(3.) Misc. Application No. C/M/210/2003 -NB(A) seeks permission to submit additional evidence. The same is allowed and this order is being passed after considering the said materials.