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TMI Blog2015 (12) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Advocate For the Respondent : Mr. D. K. Sinha, A. C. (AR) ORDER Per : Ramesh Nair The Appeal is directed against Order-in-Appeal No. 101/2004-MCH dated 01.04.2004 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai, wherein the Ld. Commissioner rejected the appeal in case of four imports under Bills of Entry No. 9811/25-3-99, 10983/26-3-99, 5369/15-4-99 and 2152/16-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not issued and natural justice was denied to the appellant. Aggrieved, the revenue preferred appeal before the Tribunal; the Tribunal set aside the Order-in-Appeal and remanded the matter to Commissioner (Appeals). In the remand proceeding the Commissioner (Appeals) vide the impugned order allowed the appeal in case of two Bills of Entry and rejected the appeal in respect of four Bills of Entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in case of this product, it is difficult to have a uniform price of rags which is having different characteristics, therefore merely by taking price of contemporaneous import without providing any documents, it is very difficult to ascertain that goods imported by the appellant and so called contemporaneous goods are same. Therefore, the enhancement made by the lower authority is arbitrary and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be without any basis. It is a trite law that for applying the price of contemporaneous goods, it is necessary to ascertain that the goods is of same character, quality, quantity, country of origin etc. and without ascertaining the same, the adoption of price of contemporaneous goods cannot be treated as price of contemporaneous goods. Due to the said deficiency in the whole proceeding, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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