ORDER :

1. This appeal is directed against the order dated 26.4.2005 passed by the CESAT, West Zonal Branch at Mumbai upholding the Order-in-Original dated 28.10.1997 passed by the Commissioner of Customs, Mumbai.

2. Certain computers were imported by the appellant from M/s. Tulip Computers Asia Limited, Hongkong. The Customs Department, however, alleged that the goods were manufactured by M/s. Tulip Computers, Netherland and that the company has been shown as authorised dealer of Tulip computers in the directory with a further allegation that the prices declared by the appellant herein are lower than those of similar computers noticed with similar or identical specifications.

3. The Customs Department, pending investigation, provisionally assessed the Bills of Entry. Subsequently, the Department finalised the assessment by taking the value of the goods imported by the appellant itself in different Bills of Entry. The Commissioner passed the order on 28.10.1997 against the appellant. Being aggrieved by the aforesaid order, the appellant filed a statutory appeal before the CESAT, which also came to be dismissed under the impugned order.

4. Counsel appearing for the appellant has submitt