2017 (8) TMI 874

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..... tion and without having imported items in hand. So, without any concrete material to establish pertaining the imported goods, the Revenue is not justified in raising value and demand the differential duty - appeal allowed - decided in favor of appellant. - C/53187/2015 - Final Order No. C/A/50340/2017-CU(DB) - Dated:- 6-1-2017 - Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) .....

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..... the past also the appellant might have imported the same goods with undervaluation. Accordingly, show cause notice dated 16-7-2013 was issued covering import of four earlier consignments of 16700 rolls and value was proposed to be enhanced from USD 1 per roll to USD 5.2 per roll. The differential of duty ₹ 11.77 lakh was demanded. Being aggrieved, appellant has filed the present appeal. 4 .....

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..... e course of arguments, the counsel has submitted a communication and bill from the supplier that what was supplied was the inferior SONOMED brand @ USD 1. He further asserted that SONY brand was never imported in the past. The supplier is located in Dubai and is supplying numerous varities of articles. Dubai is a trading place and not a manufacturing hub. 7. In the instant case, it appears .....

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