TMI Blog2015 (12) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... d in [2013 (12) TMI 1042 - CESTAT NEW DELHI] has considered an identical situation and has held that the instruction issued by the Commissioner of Customs (Import), Mumbai cannot be solely adopted for enhancing the assessable value without first rejecting the transaction value and the invoice value. Further it was held that such enhancement, without examining the quality of the goods and the size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments and the same were found to be as per invoice, packing lists and bill of lading etc. 3. The dispute in the present appeal relates to the assessable value of the ball bearings. The lower authorities enhanced the value of the bearings based upon the Circular No. S/26-Misc.-2195/2005 VA, dated 24-9-2008 issued by the Commissioner of Customs (Import), Jawaharlal Nehru Customs House, Nhava S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tariff values on which the imported goods are to be assessed. Such assessable values cannot be fixed by the assessing officer on their own. 4. Tribunal in the case of Commissioner of Customs, New Delhi v. Nath International reported in 2013 (289) E.L.T. 305 (Tri. - Del.) has considered an identical situation and has held that the instruction issued by the Commissioner of Customs (Import), Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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