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Sakthi Coco Products Versus Commissioner of Customs

2017 (5) TMI 226 - CESTAT BANGALORE

Valuation - import of desiccated coconut from Sri Lanka - transaction value - fixation of value on the basis of evidence received from Sri Lankan authorities - appellant claims that from the copies of documents procured by DRI from Sri Lankan Customs, it cannot be reasonably inferred that the goods covered by the documents are the same goods which were received by the importer, accordingly he prayed that the transaction value should be accepted - Held that: - It is seen from the proceedings befo .....

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7 / 2017 - Dated:- 3-5-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. G. Subramaninan, Advocate For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per V. Padmanabhan The appeal is against the OIA No.466/2007 dated 25.5.2007 passed by the Commissioner (A), Cochin. The appellant imported two consignments of 12 MT each of desiccated coconut from Sri Lanka vide Bills of Entry No.146600 and 146601 dated 17.8.2004 and declared the value of $ 400 per MT .....

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nged before Commissioner (A), he upheld the order of the lower authority. Hence the present appeal. 2. The main grounds raised in present appeal are as follows: (i) The Department has loaded the value of the imported goods on the basis of copies of documents filed before the Sri Lankan Customs by the supplier. From copies of such documents, it is not evident that the goods are for supply to the appellant. The adjudicating authority has blindly accepted the price as value without any further inve .....

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nts procured by DRI from Sri Lankan Customs, it cannot be reasonably inferred that the goods covered by the documents are the same goods which were received by the importer, accordingly he prayed that the transaction value should be accepted. 5. The learned AR on the other hand argued that the DRI has procured the supplier s invoices issued by the supplier and produced to Sri Lankan customs where the transaction values are shown as $ 930 and $ 955 per MT, the same has also been admitted by the r .....

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