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TMI Blog2016 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... alni, Advocate : For the respondent ORDER Per : P.S. Pruthi Department has challenged impugned Order-in-Appeal under which the Commissioner (Appeals) has rejected the loading in value of Cloves imported, said to be of Brazil Origin, from US$ 1475 PMT to US$3100 PMT as ordered by the adjudicating authority. 2. In the adjudication Order it is stated that the contract between the suppliers and im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Further the department did not dispute the Brazil Origin of the goods. He accordingly set side the order of the adjudicating authority. 3. Heard both sides and considered the submissions. 4. We find that as per A.O., a Certificate of Origin has been produced which is signed by the Singapore India Chamber of Commerce. Although, this certificate is not available with either side, we find from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion show a much lower price. In the grounds of appeal, this fact has not been challenged by the department. The department should have first discarded evidence of contemporaneous imports. 4.1. The department has relied upon the case of Commissioner of Customs Vs. Indian Leads Ltd. 2000 (117) ELT 447 (Tribunal) in which it was held that LME prices can be relied upon to arrive at a correct assessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport in our view from the Apex Court judgment in the case of Commissioner of Customs, New Delhi Vs. Prabhu Dayal Prem Chand 2010 (253) E.L.T. 353 (S.C.) in which Hon'ble Apex Court held that details of contemporaneous imports indicating the price notified by the LME had not been referred to at all. In the case of Radha V. Company Vs. Commissioner of Customs, Mumbai 2003 (156) E.L.T 810 (Tri. Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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