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Moti Polymers Versus Commissioner of Customs, MCH, Mumbai-I

2015 (12) TMI 728 - CESTAT MUMBAI

Valuation - Assessee contended that the grammage of paper imported by them is 18 GSM which is different from the grammage of 14 & 16 GSM in case of contemporary imports of M/s. Gujarat Small Industries Corporation Ltd. imported at prices of J. Yen 53 .....

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ced in a different mill. The Commissioner (Appeals) has failed to take this into account and give any findings on the same. He has observed that in case the prices are ridiculously low and unrealistic compared to contemporary imports, the same need t .....

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established to be of identical or similar, we are unable to uphold the impugned order. - Decided in favour of assessee. - Appeal No. C/817/04 - Dated:- 30-10-2015 - S. S. Garg, Member (J) And Raju, Member (T) For the Appellant : Shri. Ajay Sethi, Ad .....

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iced contemporary imports on 25/10/88 at J. Yen 530 Kg from the same supplier and same country of origin. Before original adjudicating authority the appellant had contended that they had negotiated directly with the supplier for 22 MTs. They further .....

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roduced a letter from the supplier regarding difference in products and regarding different manufacturers. The reasons were not accepted and the demand of duty was confirmed. 2. The appellants filed an appeal before the Commissioner (Appeals) wherein .....

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made before the original authority and the appellate authority. 3. Learned AR relies on the impugned order. 4. We have considered the rival contention. It is noticed that the Commissioner (Appeals) did not give any findings on the letter of the suppl .....

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