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Pr. Commissioner of Customs, Noida Customs Commissionerate, Greater Noida Versus M/s Manavi Exim Pvt. Ltd.

2017 (12) TMI 340 - CESTAT ALLAHABAD

Valuation - Mini Booster Pump 50GPD of Chinese origin - enhancement of value - Held that: - respondent has stated that this Tribunal has held in the above stated case of M/s Sanjivani Non Ferrous Trading Limited [2017 (3) TMI 359 - CESTAT ALLAHABAD] held that ďas provided by Section 14 of Customs Act, 1962 the assessable value has to be arrived at on the basis of the price which is actually paid and in a case the price is not sole consideration or if the buyers and sellers are related persons th .....

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smissed - decided against Revenue. - C/70346/2017-CU[DB] - C/A/71301/2017-CU[DB] - Dated:- 29-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh (Supdt.) AR - for Appellant Shri Abhishek Jaju (Advocate) - for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.NOI-CUSTM-000-APP-1722 to 1726-16-17 dated 28.02.2017 passed by Commissioner (Appeals), Customs, Central Exci .....

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y, on 15.12.2016 the respondent filed four Bills of entries for the goods with same description and value in respect of goods in respect of each said four Bills of entries were filed on 15.12.2016 were also enhanced by the Original Authority on the basis of enhancement of assessable value in respect of Bill of entry No. 7220244. The said enhancement of said assessable value in respect of four Bills of entries filed on 15.12.2016 and 25.10.2016 was passed through Order-in-Original dated 23.12.201 .....

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Limited wherein the enhancement of assessable value was rejected observing that under Section 14 of Customs Act, 1962, the assessable value has to be arrived at on the basis of price which was actually paid and in a case the price is not sole consideration then the transaction value can be rejected and taking other evidences into consideration the assessable value can be arrived at. The learned Commissioner (Appeals) has further held that if Revenue wants to allege undervaluation, it must make .....

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