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M/s. Monga Strayfield Pvt. Ltd. Versus Commissioner of Customs (Imports) Mumbai

2016 (8) TMI 1118 - CESTAT MUMBAI

Loading of 20% of the value - Held that:- As from both the lower authorities order that no documentary evidences have been produced either before the adjudicating authority or before the Commissioner (Appeals). Therefore in the absence of any documen .....

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impugned order and remand the matter to the original adjudicating authority. The appellant is directed to produce all the necessary documentary evidences before the adjudicating authority, who shall pass de novo adjudication order after affording th .....

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ent ORDER The appeal is directed against Order-in-Appeal No. 199/2005(JNCH) dated 15.06.2005 passed by Commissioner of Customs (Appeals) JNCH, Sheva Mumbai-II. 2. The fact of the case is that the import of the appellant was examined by the adjudicati .....

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le 2(2) of Customs Valuation Rules, 1988. The appellant have not submitted any documentary evidence to justify declared price as required under Rule 4(3)(a) of Customs Valuation Rules 1988 nor they have demonstrated the value closely approximates val .....

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erson to the collaborator. It was also observed that the appellant did not submit earlier the said documents and also collaboration agreement from which payment of know how fees and royalty etc. could be ascertained. Even though the Ld. Commissioner .....

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g any documentary evidence before them, however he undertakes to submit the document before the adjudicating authority and pray to give an opportunity to satisfy the adjudicating authority that the value cannot be enhanced. 4. Shri V.R. Reddy, Ld. As .....

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