TMI Blog2015 (12) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported by the appellant is rags which admittedly a residual product. The residual product cannot be of standard quality. As regards its characteristics, quality, size, shape, colour etc. it various from consignment to consignment. - Since no evidence was produced by the Revenue, enhancement of the price of the impugned goods appears to be without any basis. It is a trite law that for applyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2152/16-5-99 and allowed the appeal in two cases under Bills of Entry No. 9580/22-6-99 and 4309/10-6-99. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal 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. Being aggrieved by this impugned order, the appellant is before us. 3. Shri A. K. Prabhakar, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent 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 without any basis, therefore the same is not sustainable. 4. On the other hand, Shri D. K. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the considered view that there is no sufficient basis for revenue to enhance the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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