2017 (2) TMI 187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commr (AR) for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. 12/2007/Misc.ACC dated 31.01.2007. 2. Heard both sides and perused the records. 3. On perusal of records, it is noticed that the issue is in respect of valuation of 15 KVA Fixed Ground Power Unit. Appellant had filed a bill of entry indicating the purchase value of the said unit as US$ 300 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d before first appellate authority and the first appellate authority upheld the demand confirmed by adjudicating authority. 4. Learned Counsel would draw our attention to the submissions made by them before the lower authorities. It is her submission that appellant had supplied Ground Power units to Indian Air Force which are deployed to power aircrafts for takeoff after landing. One of the compo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... D.R. reiterated the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides, we find that first appellate authority has in the impugned order held that the invoice which has been recovered needs to be considered as genuine by appraising the certificate issued by AXA Power in respect of the value of static frequency converter, by noting that there is n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lower authorities. A perusal of the work order issued by Indian Air Force clearly indicates that appellant has been awarded the contract of supply of four units of Ground Power Unit which incorporated static frequency converter supplied by AXA Power. In our view the reliance placed by the lower authorities on the invoice which was recovered from the package of the consignment which indicated US $ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upplier not being controverted, the value which is declared by the appellant needs to be accepted as there is no valid reason for adopting or enhancing the valuation of the imports made by the appellant. 6.2 On the factual matrix as reproduced herein we hold that the impugned order is unsustainable and liable to be set aside and we do so. 6.3 The impugned order is set aside and the appeal is all .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X