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3. On the basis of the Intelligence, the goods were examined 100% by SIIB officers. It was alleged that the goods were grossly undervalued. After taking representative samples, the goods were detained for further investigation. On 21st February 2018, the goods were seized on the ground that the same were found to be mis-declared and undervalued. Statements under Section 108 of the Customs Act of the respondent and the customs broker were recorded on 23rd February 2018. The appellant's past import details were retrieved from the system, and it was found that the importer had imported identical/similar items with the same  model numbers at higher and different unit prices. The appellant submitted a letter dated 7th March 2018 to the Commissioner of Customs (Import), New Delhi, stating that the goods were imported from the manufacturer supported by the manufacturer’s invoice and that the value of the goods was listed on some of the well-known online trading and B2B websites. The appellant relied upon the letter dated 16th January 2018 from the manufacturer stating that the goods were of a lower version. The Department claims to have conducted a market survey on 26th March 2018.