2016 (10) TMI 1085

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..... Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - In the adjudication order, the declared value of the "Iranian Pistachios with Shell" imported by the respondent was enhanced from US $ 3.5 per kg. to US $ 4.22 per kg. on the basis of European Public Ledger. Aggrieved by the enhancement of the value of bill of entry, the respondent filed appeal before the Commissioner (Appeals), who set .....

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..... resent for the respondent. 4. We have carefully considered the submissions made by the ld. AR and perused the records. We find that the adjudicating authority enhanced the value solely on the basis of European Public Ledger. However, there is no discussion or any evidence taken on record which can show that the price mentioned in European Public Ledger is in respect of the same quality/quant .....

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..... ce is more relevant than a general price appeared in the European Public Ledger. For this reason the price mentioned in the European Public Ledger cannot be blindly applied for enhancement of the declared invoice value of the respondent. The ld. Commissioner (Appeals) therefore rightly set aside the enhancement of the value. As per our above discussion, we upheld the impugned order and reject the .....

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