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2016 (10) TMI 1004 - AT - CustomsValuation - enhancement of value of the item Copra Expeller Cake where values of US$ 145 and US$ 142 per MT have been enhanced to US$ 158 per MT - Held that: - The Revenue has enhanced the value giving the reason that the goods having same description were being cleared through Tuticorin Port at US$ 158 per MT. We find that the subject goods have been imported at Cochin Port and the value cited for comparison by the Revenue is for the goods which were imported at Tuticorin Port. Further, Revenue does not mention anything about quality and quantity of the goods with which the comparison has been made - The importer-appellant produced the relevant documents in support of the invoice value, however, the lower Revenue authorities did not give any reasons for rejecting the contents of the said documents. The orders of the lower Revenue authorities do not have sufficient legal justification to sustain the enhancement of the values; the enhancement of values ordered by the impugned orders appears to be more in the nature of an arbitrary act; and therefore, it is unsustainable. Reliance placed on the decision of the case of Eicher Tractors Ltd. vs. CC, Mumbai [2000 (11) TMI 139 - SUPREME COURT OF INDIA].
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