TMI Blog2019 (1) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... to be set aside - appeal allowed - decided in favor of appellant. - Appeal No.: C/40299/2013 - Final Order No. 43136/2018 - Dated:- 10-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. N. Viswanathan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : The appellant had imported financial calculators manufactured in China, supplied to them by a dealer in Malaysia. Accordingly, they filed Bill of Entry No. 441811 dated 23.02.2010 for clearance of 84 PCS of TI-BA II Plus Financial Professional Calculator 300 PCS of TI-BA II Plus Financial Calculator declaring the value at USD 3108 (C F), the unit price of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, the Commissioner of Customs (Appeals), Chennai vide impugned Order however gave a partial relief of reducing the fine as well as penalty. Aggrieved by the sustenance of enhanced valuation, the appellant has filed the present appeal. 3.1 Today when the matter came up for hearing, Ld. Advocate Shri. N. Viswanathan appearing on behalf of the assessee/appellant contended that the goods were held up before clearance which was causing unnecessary delay in supplying the imported calculators to the students, which forced the appellant to write two letters dated 17.03.2010 and 30.03.2010 seeking adjudication Order without issuance of Show Cause Notice. 3.2 He also submitted that at no stretch of imagination could the price reflected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the show cause notice was confirmed. Against this order the respondent filed appeal which has been allowed by the Tribunal, inter alia, making the following observations : We have heard both the sides. We find that the Department has not relied upon any contemporaneous import of similar or identical goods to justify enhancement and what has been relied upon for enhancement is the report of fair value of such goods imported through various major Indian ports. 2. Learned counsel for the appellant could not place any material to rebut the aforesaid observations of the Tribunal. In the absence of any documents or material showing the value of the import as claimed by the Department, at that time, the Department was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
