TMI Blog2019 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... t varieties meant to be used in bedrooms and hall etc. While importing the said goods, the appellant had declared the classification of the product, under Chapter 94036000 and 94032090 of CTA, 1975 which are assessable to duty as unit not by weight. Therefore, noticing excess weight at the time of physical verification of the import by the Customs authorities, in our view, could not in any manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2010 passed by the Commissioner of Custom (Appeals) Mumbai-II JNCH, Nhava Sheva 2. Briefly stated the facts of the case are that the appellant had imported wooden furniture against Bills of Entry Nos. 646759 dt.25.8.2009, 680567 dt.16.09.2009 680569 dt.16.7.2009 (Appeal No. C/308/2011 and against Bills of Entry No. 738111 and 738112 both dated 28.10.2009 (Appeal No. C/309/2011) declaring the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offee Table, Dinning Chair etc. were imported by them declaring the assessable value as per the proforma invoice issued by the overseas supplier. The weight shown in the respective invoices found to be less in comparison to the actual weight wherein received. It is his contention that the price was declared on unit wise of the imported furniture and not against weight of the furniture. It is his f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Nhava Sheva 2005 (192) E.L.T. 950 (Tri.-Mumbai) (v) Sham Lal Co. Vs. Collector of Customs, New Delhi 2003 (161) E.L.T. 1060 (Tri.-Del.) 4. Per contra, Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). He has submitted that since there has been difference in the weight of the importer furniture, they shown in the invoice, the authorities below h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading the invoice price prorata basis to the extent of excess weight of the furniture noticed during the physical examination, in our view, unsustainable in law for the reasons mentioned above. In the result, the impugned order is set aside and the appeals are allowed with consequential relief, if any, as per law. (Operative portion of the order pronounced in court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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