TMI Blog2019 (3) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... We therefore, do not interfere with the finding of lower authorities in respect of the same - However, in respect of the other items revenue has enhanced the value on the basis of data available in respect of similar goods imported during the relevant period. There is no evidence established by revenue that said data was applicable to the imported goods and in respect of the goods such as Mobil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R. Shri Sandeep Kumar Singh, Deputy Commissioner for revenue, we note that the appellants had imported consignment of Mobile Adopter, Mobile Charging Connector, Mobile Chipper Cover Plastic, Mobile Batteries and Memory Card Reader. Appellant filed Bill of Entry and requested for first check examination. On first check examination, discrepancy was noticed in the quantity reflected in the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice it was reflected to be 1.34 dollar per dozen. Therefore, it appeared to revenue that there was gross undervaluation and proceedings were initiated. The Original Authority enhanced the value of above stated two imported goods on the basis of exchange of E-mail and information available, and in respect of other items the Original Authority compared the price of temporary import of similar g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We do not find any evidence established by revenue that said data was applicable to the imported goods and in respect of the goods such as Mobile Adopter, Mobile Zipper Cover Plastic and Mobile Batteries, revenue could not establish that the Price reflected in the invoice is not actual price paid by the appellant to the foreign supplier. We, therefore, in respect of Mobile Adopter, Mobile Zipper C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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