TMI Blog2019 (7) TMI 1970X X X X Extracts X X X X X X X X Extracts X X X X ..... d invoice value. It is however found that the original assessment in the case of bill of entry no. 105345 dated 15.05.2006 was done at USD 1500 PMT but after issuance of SCN the same was revised upwards to USD 1780 PMT. Both these orders were passed by the Deputy Commissioner of Customs, it is not found permissible. The value in bill of entry No. 105345 dated 15.05.2006 is fixed at 1500 USD PMT as was done in the original assessment - Revenue has produced contemporaneous import data. Revenue has chosen to rely on value of the contemporaneous import and thus fixing of the assessable value at 1780 PMT in respect of bill of entry no. 105750 and 105752. Revision of value in these cases is upheld. Appeal allowed in part. - Customs App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. He argued that rejection of transaction value of relying on guidelines and LME prices are without authority. He further pointed out that the order in original has enhanced the value beyond the value earlier enhanced at the time of assessment of bill of entry. He pointed out that while assessment was done, Bills of Entry No. (USD) Declared Value(USD) Enhanced Value 105345 dated 15.05.2006 600 PMT 1500 105750 dated 31.05.2006 700 PMT 1782 105752 dated 31.05.2006 700 PMT 1782 After in the final order the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value. 5. We however found that the original assessment in the case of bill of entry no. 105345 dated 15.05.2006 was done at USD 1500 PMT but after issuance of SCN the same was revised upwards to USD 1780 PMT. Both these orders were passed by the Deputy Commissioner of Customs. We do not find that permissible. In view of above, the value in bill of entry No. 105345 dated 15.05.2006 is fixed at 1500 USD PMT as was done in the original assessment. We find that Revenue has produced contemporaneous import data. Revenue has chosen to rely on value of the contemporaneous import and thus fixing of the assessable value at 1780 PMT in respect of bill of entry no. 105750 and 105752. Revision of value in these cases is upheld. Appeal is partly all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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