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M/s. SPL Enterprises Versus CC, New Delhi

2018 (2) TMI 956 - CESTAT NEW DELHI

Rejection of declared value - Polyester Zipper Rolls from China - claim of the appellant was rejected in the impugned order only on the ground that they failed to produce the bills of entry - Held that: - while taking contemporaneous imports for comp .....

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at lowest price of such comparable value will be considered for re-determination of value of goods, whose original declared value was rejected. None of these principles have been followed in the present assessment - appeal allowed - decided in favor .....

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the appellants. Rep. by Shri Pradeep Juneja, AR - for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 19.06.2017 passed by the Commissioner of Customs (Appeals), New Delhi. This is second round of litigation. The impugned .....

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ed that they have imported four consignments of Polyester Zipper Rolls from China during the period November, 2007 to May, 2008. Each of the consignments was for an quantity of 11 MT. The declared values for assessment were from ₹ 93.65 to S .....

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ents of Zipper Rolls imported through M/s. Zeesun Zipper Ltd. with declared value of US $ 2.35 per kg. He submitted that they were not given the details of the said bills of entry in order to ascertain whether imports are of identical goods in same c .....

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ther submitted that the transaction value is bonafide and genuine and rejection of the same requires evidence of mis-statement of such value. Even when comparing with the similar goods with the varying prices, the lowest of such price should be compa .....

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rt. 4. We have heard both the sides and perused the appeal record. 5. The declared value for import has been rejected and enhanced solely on the ground that there were identical goods imported through Nava Sheva Port during the material time. We note .....

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red with the present bills of entries. For arriving at the contemporaneous value, the level of transaction should be comparable in all aspects. Such comparison should take into account the country of origin, quantity imported, terms of such import an .....

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