TMI Blog2018 (2) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of the price available in the local market and on cash bills for purchase of safari chocolates. It is not clear whether the cash bills pertain to safari chocolate or safari wafers - there are no reasons to reject the price declared by the respondents - appeal dismissed - decided against Revenue. - C/569/2009 - 42336/2017 - Dated:- 11-10-2017 - Ms. SulekhaBeevi C.S., Member (Judicial) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as USD 3.15 per carton and the same was enhanced by the assessing group to USD 6 per carton, which was accepted by the respondent. The RSP declared was ₹ 750 per carton. As per the invoice, it was found that one carton of the said items contains 12 x 24 x 36 grams which means one carton contained 288 bars of wafers in each box. Thus, as per the declared RSP, one of safari brand wafers work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the price reflected through market enquiries conducted by customs officers. 3. On behalf of the respondent, ld. counsel Shri S. Murugappan submitted that there are no grounds for rejecting the price declared by the respondents and that the Commissioner has rightly set aside the proposal for enhancement of value. That subject goods were imported as per the sales contract dated 19.12.2004 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides and perused the records. 5. In the present case, the respondent has produced the manufacturer s invoice and the same has been rejected by the department. Though a search was conducted in the premises of the respondent, nothing incriminating was unearthed. The value has been proposed to enhance on the basis of the price available in the local market and on cash bills for purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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