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TMI Blog2011 (2) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... These are 2 appeals (C/1135 & 1136/09-Mum) filed by S. M. Enterprises against the captioned impugned Orders-in - Appeal. 2. The facts of the case are that M/s. IOL Broadcast Ltd. imported 5 Pcs of Beta Tapes said to contain 5 Films under AWB No.43997526 dated 9.1.2008 through their authorized courier ICR India Ltd. Initially, the importer filed CBE Form-V No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regular bill of entry, they have filed it. The issue of undervaluation was not in their knowledge. The ld.Counsel submits that the CHA has submitted the Bill of Entry as per the documents submitted to them by the importer. They have followed the proper procedure in processing the Bill of Entry and, therefore, the findings of the Commissioner (Appeals) are unsustainable and unjustified in law. He h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of appeals, and submissions made by both the sides. I find that initial value declared by the importer was not in accordance with the Customs Valuation Rules. The details of the royalty/ licence fee paid and the contract were produced only when they were asked for it by the department. The valuation done by the adjudicating authority has not been challenged by the importer. Therefore, as regards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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