AGGARWAL DISTRIBUTORS (P) LTD Vs. COMMR. OF CUSTOMS

JUDGEMENT

(1.) BRIEFLY stated facts of the case are as follows :

(2.) LEARNED Advocate Shri G.L. Rawal, drawing attention to the internet prices on which the Commissioner has based himself and a photocopy of which has been reproduced at page 30 of the Paper Book, states that ex -facie the said document showing the prices is not at all signed by anyone. It cannot, therefore, be relied for the purpose of taking any guidance from the said list. He also points out that it is apparent from the said document that the person who has displayed the list allegedly on the internet is also dealing in lenses not only of Vivitar but also of other companies when the list states as under :

(3.) THE learned JDR, Shri K. Shiv Kumar for the Revenue reiterates the findings of the adjudicating authority who, as earlier stated, has essentially relied on the so -called internet prices, as mentioned above.