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2012 (11) TMI 409 - CESTAT MUMBAIOrder of enhancement of the value - assessee not having the manufacturer's invoice and that the goods were not covered by any letter of credit - Held that:- The appellant has imported old and used worn clothing/rags which are to be used for reclaiming purpose as the goods are old and used worn clothing. There is no manufacturer of the same goods as the same are scraps, therefore, the manufacturer's invoice is not available and the same is not required. As the impugned goods are not imported under letter of credit against the letter of credit, therefore, letter of credit for the same does not arise. The appellant himself is a regular importer of the same goods and the appellant is produced at least 50 bills of entry of the same goods during the impugned period. Therefore, the same has not been considered by the adjudicating authority while assessing the goods. Therefore, the decision taken by the adjudicating authority as well as the lower appellate authority is not sustainable when there is an evidence on record produced by the appellant that contemporaneous imports of the impugned goods during the impugned period is available at 0.12 US $ per Kg. for the similar goods. Also that the appellant has imported goods at a price of 0.13 US $ per Kg. in the impugned bills of entry. Therefore, the loading of value on the declared price in the bills of entry is not sustainable when the price of similar goods for the same period is available in appellant's own case - in favour of assessee.
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