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2023 (11) TMI 971 - CESTAT KOLKATAValuation of imported goods - Mulberry Raw Silk in hanks 20/22 D 3A/4A grade and above - enhancement of value on the basis of contemporaneous import - HELD THAT:- It is found that description declared by the appellant as “Mulberry Raw Silk in hanks 20/22 D 3A/4A grade and above”, whereas the description of the Bill of Entry which has been relied upon by the adjudicating authority is “Mulberry Raw Silk yarn 20/22 D 3A/4A grade and above”. It is found that the description of the goods is altogether different as the description declared by the appellant is Silk in hanks whereas the adjudicating authority relied on Silk yarn, therefore, the goods imported by the appellant are not identical or similar goods as relied upon by the adjudicating authority. It cannot be accepted that the value enhanced by the adjudicating authority in the absence of any other supporting evidence - it is held that the value declared by the appellant is the correct value of the impugned imported goods - impugned order set aside - appeal allowed.
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