(1) WHAT we are concerned with here is the valuation of unbranded condensers of Japanese origin. At the initial stage before the Collector, the Customs authorities relied upon the fax copy of a quotation issued by a Singapore party to another Singapore party. The Collector noted that "the same had been collected from a source . The source was not revealed by the Department as normally done." The appellants disputed the correctness of the fax copy of the quotation that was relied upon and sought cross-examination of the source. The collector took the surprising view that if the appellants suspected the bona fides of the document, it was for them to prove that it was not genuine. He added that when entire contents of the fax copy of the quotation had been given to the appellants, the cross-examination that was sought was not necessary. The Collector referred to investigations that had been made in regard to earlier imports of similar goods by the appellants and held that, for that reason, the value thereof was not acceptable.

(2) THE matter was carried by the appellants to the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal concurred with the argumen