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Exide Industries Ltd. Versus Commissioner of Customs Mumbai-II

2016 (1) TMI 1137 - CESTAT MUMBAI

Valuation - rejection of transaction value - the appellant's own case [2009 (10) TMI 733 - CESTAT MUMBAI] referred - Held that: - for the like quantity, the imports made by the same appellant, the value was in dispute which is decided by this bench a .....

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- The first appellate authority in remand proceedings has recorded that from the details of contemporaneous imports during the relevant period, the price declared by the appellants was the lowest price at the same time there are no details indica .....

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o be rejected - transaction value declared by the appellants is correct - appeal allowed - decided in favor of appellant. - C/210/2005 - A/86034/16/CB - Dated:- 8-1-2016 - Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) .....

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I. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding dispute of valuation of the goods imported. Appellant imported two consignments antimony and filed 2 bills of ent .....

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the bills of entry as US dollars 3000 PMT. Adjudication order was contested and this Tribunal remanded the matter back to the lower authorities to reconsider the issue afresh. The first appellate authority in remand proceedings after following the d .....

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ous imports, though being on the higher side but the quantity of imports being 40 metric tonnes the transaction value should be accepted. He submits that this judgment is reported at 2010 (252) ELT 447. He would also submit that the details of contem .....

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he other and would reiterate the findings of the first appellate authority and rely upon the judgments of the apex Court in the case of Punjab processors Pvt Ltd. 2003 (157) ELT 625 (SC) as also in the case of Shivbani Engineering Systems 1996 (86) E .....

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the details of contemporaneous imports during the relevant period, the price declared by the appellants was the lowest price at the same time there are no details indicated in the impugned order as to the quantity of the goods imported and from the .....

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