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

2017 (2) TMI 138 - CESTAT 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 30 .....

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has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier could have charged more. - The adjudicating authority has not brought .....

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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 .....

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ties were correct in enhancing the value of "EUDRAGIT-l 30d-55" (Methacynic Acid Co-Polymer) (hereinafter referred as "goods" ) from EURO 5.65 per Kg. (CIF) to EURO 8.95 per Kg. The lower authorities have rejected the declare pric .....

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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 .....

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nother importer and the contemporaneous imports details were applied for enhancing the value. It is his submission that the contemporaneous imports details as given by the appellant needs to be verified. 6. On careful consideration of the submission .....

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ever, the law is settled on the issue of applying contemporaneous value which is that the country of origin should be same and quantity should also be the same and the time of imports should be three months pre or post import of the goods . In the ca .....

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