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M/s Emcure Pharmaceuticals Ltd. Versus Commissioner of Customs (Import) Mumbai

Valuation - rejection of declared value on the ground that there being contemporaneous imports of the same products from the same supplier during the relevant period - whether the lower authorities were correct in enhancing the value of EUDRAGIT-l 30d-55 (Methacynic Acid Co-Polymer) from EURO 5.65 per Kg. (CIF) to EURO 8.95 per Kg? - Held that: - there is definitely substantial difference in the quantity imported by the appellant and another importer. The sheer quantity advantage that appellant .....

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- A/85486/17/CB - Dated:- 24-1-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Appellant : Shri M K Mall, Assistant Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. 374/2006/MCH/AC/Gr.2B1/06 dated 18th August 2006. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2006, we take up the appeal for disposal. 3. The issue that falls for consideration is whether the lower authori .....

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bunal, that the lower authorities have not given documents relating to the contemporaneous imports value sought to be applied; that they have taken the online print out from NIDB records, the information available indicates that quantity imported by contemporaneous Bill of Entry no. 968374 dated 15th September 2005 was 480 Kgs. which is just 25% of the quantity imported by them. 5. Learned Departmental Representative would support the order and submits that the identical goods were imported by a .....

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