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TMI Blog2018 (9) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (Technical) Shri Ashish Kumar Shukla (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Archana Wadhwa As per facts on record the appellant imported a consignment of "Ordinary Plywood with Veneer Face Grade B" with Bills of Entry declaring the value of the same @ 200 USD per Cubic Meter. The quantity declared by the appellant was 268.41 CBM. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. The value for the previous imports were also raised and duty were confirmed against the assessee. As such the Revenue entertained a view that the goods imported presently were also undervalued. 5. Accordingly, the proceedings were initiated against the appellants by way issuance of Show Cause Notice dated 11.08.2014 proposing to reject the value, to enhance the same, to seize the goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular, which was issued to ensure the uniformity in valuation of sensitive commodities at all parts so as to ensure parity in assessment and to prevent diversion of cargo, which cannot be termed as ultra vires to the provisions of law. He further observed that the appellant's proprietor Shri Abhishek Srivastava, in his statement recorded under Section 108 of the Customs Act has accepted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in the case of Aakash Enterprises vs. Commissioner of Customs, New Delhi reported at 2017 (358) ELT 987(Tri.-Del.) laying down that the transaction value has to be admitted as the assessable value unless proved to be incorrect by showing the independent evidence to reject the same. 8. In view of the foregoing we find no reason to uphold the impugned orders and accordingly, the same is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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