2020 (1) TMI 681

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..... re different. Comparison of the value of such goods which are different from the goods imported by the appellant and enhancement thereon is against the provisions of law. The enhancement of value cannot sustain - appeal allowed - decided in favor of appellant. - Customs Appeal No 1894 of 2010, 1967 of 2010 - A/30682-30683/2019 - Dated:- 23-10-2019 - HON'BLE MS. SULEKHA BEEVI, C.S. MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri B.V. Kumar, Advocate for the Appellant. Shri P. Sudhakar Reddy, Deputy Commissioner for the Respondent. ORDER PER: SULEKHA BEEVI, C.S. 1. Brief facts are that the appellants imported PVC .....

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..... Brand PVC Flex Sheet Rolls (PVC Cloth) S.G.-100, 300, G.S.M. front lit of different widths and length of 50mtrs at US$ 0.26 per square metre . Similarly, purchase order dated 19.08.2007 was placed for the other goods imported by the appellant. When there was a standing contract with the manufacturer/supplier the department ought not to have rejected the transaction value without giving cogent reasons. 4. It is also submitted by him that the original authority has compared the value of goods which do not fit into the description of the goods imported by the appellant. He adverted to the findings of the original authority and explained that the alleged contemporaneous import compared by the authority is entirely different fr .....

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..... f the original authority, we find that the department has made comparison of the contemporaneous imports of which description of the goods do not match with the goods that are imported by the appellant. The brand name of the goods as well as the specification are different. Comparison of the value of such goods which are different from the goods imported by the appellant and enhancement thereon is against the provisions of law. Further, in the decisions relied by the Learned Counsel for appellant the issues have been settled in favour of the assessee. 9. From the discussions made above as well as following the decisions, we are of the considered opinion that the enhancement of value cannot sustain. The impugned orders are set .....

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