VIVA ELECTRONICS Vs. COMMR. OF CUS. (IGI AIRPORT)

JUDGEMENT

(1.) M/s. Viva Electronics have filed the present appeal being aggrieved with the Order -in -Appeal No. 272/2002, dated 31 -7 -2002 confirming the enhancement of assessable value of the goods imported by them.

(2.) Shri J.S. Agarwal, learned Advocate, submitted that the Appellants imported a consignment of 200 pieces of Cordless Telephones, model WT 3990. from Hongkong and declared the value to be U.S. 3750; that the Asstt., Commissioner under Adjudication Order No. 2/99, dated 10 -2 -99 enhanced the value to U.S. 32 per piece instead of U.S. 18.75 declared by the Appellants, relying upon the decision of the Tribunal in the case of Pan Asia Enterprises v. C.C., 1995 (79) E.L.T. 322 (Tribunal); that the Commissioner (Appeals) also rejected their appeal holding that the Appellants could not produce any evidence to show that the manufacturer's quotation relied upon by the Department was not genuine and relying upon the decision of the Supreme Court in the case of Sharp Business Machines Pvt. Ltd. v. CCE -1990 (49) E.L.T 640 (S.C.). The learned Advocate, further submitted that the present impugned orders have been issued on remand by Appellate Tribunal vide Final Order No. 2193/97 -A, dated 23 -12 -97 - Viva Electronics v. Collector wherein the Tribunal has directed that the Adjudicating Authority would also consider the effect of the copy of the manufacturer's invoice; that the impugned order had been passed ignoring the manufacturer's invoice on the ground that its authenticity cannot be checked; that the value has been enhanced only on the basis of quotation which is undated and unsigned having some jottings in ink; that such a document cannot be relied upon for enhancing the value of the imported goods. He relies upon the decision in the case of Sheraton Overseas v. CCE, Chennai - 2002 (144) E.L.T. 432. (Tribunal) wherein it has been held that quotations cannot be the basis for enhancing the value.

(3.) Countering the arguments, Shri S.M. Tata, learned SDR, reiterated the findings as contained in both the orders passed by the lower authorities and placed reliance on the decision in Sharp Business Machines Pvt. Ltd. wherein the Supreme Court has held that "there is nothing wrong if value for the purpose of Customs duty is determined on the basis of quotations."