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M/S Signal Bearing Co vs Cce, Delhi -Iv on 1 June, 2011 cites

Jaya Sen vs Sujit Kr. Sarkar on 26 September, 1997

The Honble High Court of Calcutta had also observed that the same decision of Honble Supreme Court had also been relied upon by the Honble Patna High Court in the case of Union of India Vs Kasti Nath Mahto AIR 1999 Patna 100), and by the Division Bench of Honble High court of Calcutta in the case of Jaya Sen Vs Sujit Kumar Sarkar (AIR 1998 Calcutta 288). In the case of M/s Sai Impex, the issue before the Honble supreme Court was whether the manufacturers invoice issued by a factory other than the manufacturing factory can be considered as genuine. There was hardly any study conducted with reference to cost of materials involved, the price at which goods were imported by other importers etc.. In the instant case the goods in question are highly prone to under-valuation. Quite often ball bearings are invoiced at prices below the cost price of the raw materials. It is such facts that have been taken into account for issuing the impugned circular.
Calcutta High Court Cites 18 - Cited by 26 - S B Sinha - Full Document

Techno Marketing vs Commissioner Of Customs on 18 November, 2003

4. These guidelines of Commissioner of Customs (Imports) Mumbai have been issued after deliberating upon the issue through extensive and exhaustive studies conducted with cooperation/involvement of Commissioner (Valuation), Mumbai, DG DRI, Delhi, Commissioner of Customs (Prev.), Mumbai, Commissioners of Customs at Nhava Sheva, Chennai, Kolkatta, ICD TKD New Delhi. The Honble CESTAT, Northern Bench, New Delhi vide its Final Order No. 640/2003-NB(A) dated 1.11.2003 in the matter of M/s Techno Marketing Vs Commissioner of Customs, Kolkata reported at 2004 (164) ELT 113 (Tri-Delhi) has upheld the validity of such guidelines issued by the Commissioner of Customs (Import), Mumbai, in the case of import of loud speakers. While accepting that the values indicated in the letter of Commissioner of Customs (Import), Mumbai have been arrived at after considering the prices observed in trade and as well as other sources.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 3 - Full Document
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