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2016 (3) TMI 219 - AT - CustomsFinalisation of the assessment of 13 Bills of Entry - Appellant imported Ceramic Tiles and filed 17 Bills of Entry out of which 13 Bills of Entry was assessed provisionally and 4 Bills of Entry were cleared after assessment to loaded value which was accepted by the appellant. After that the 13 Bills of Entry was finalised at the same rate as in the case of finally assessed 4 Bills of Entry and directed the appellant to pay differential duty but the appellant opposed it and produced contract in respect of 13 Bills of Entry and submitted that proving of under valuation lies on Department - Held that: the 4 Bills of Entry was assessed after loading the value as per contemporaneous import data (NIDB Data) and the same was accepted by the appellant and clearance was affected on payment of duty. Also the appellant produced contract in which no date has been mentioned nor any period of validity has been mentioned. The invoices are totally bereft of any mention of contract number. It is significant to note that they have imported only 113x20 containers of Ceramic tiles from supplier but, as per contract they are supposed to import 60x20 containers per month. The contract does not indicate the Port of import for the consignment. The rate in the contract would not show whether it is FOB/ CIF basis. It is particularly noted that the certain size of tiles imported by the appellant are not tallied with the contract. Therefore, the contract is discarded and the price of contemporaneous imports at / around the time of import of impugned goods at higher value, as evident from 4 Bills of Entry is adopted . - Decided against the appellant
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