9911796707
TMI Blog2023 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were examined 10% under the supervision of superintendent (DOCS) and in presence of brokers representative, verified products description, weight, quantity with respect to invoice, packing list and also verified that goods were new. 1.1 In view of the examination, the custom has enhanced the value in the bill of entry. Accordingly, assessed to duty on the enhanced value at Rs. 62.44 per Kg valued at Rs. 30,84,726/- contending that the importer has consented vide order dated 19.05.2016. Being aggrieved by the enhancement of the value the appellant filed appeal before Commissioner(Appeals) who vide Order-in-Appeal No. MUN-CUSTM-000-APP-002-17-18 dated 07.04.2017 has remitted the matter with direction to examine available facts, do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute Bags, therefore, the basis for enhancement of the value is not correct. In respect of his submission, he placed reliance on the following Judgments: Commissioner of Customs Import Mumbai Vs. Ganpati Overseas 2023 SCC OnLine SC 1259 KVS Traders and others Vs. CCE Jamnagar (Preventive) final order No. A/11104-11106/2023 dated 03.05.2023. 3. Shri R R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgment: Lan Eseda Industries LTD. V. Commissioner Of Customs, Mumbai-2010 (258) ELT 3 (SC) 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant has imported stock lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot identical to the goods under import. The goods in question are stock lot of goods, which though new, in any case cannot be compared with the goods which have been mentioned in the said Table. The stock lot, if not of the same quality of which the new goods are, and thus, the stock lot is available at a lesser price in the market. Therefore, we do not find any basis for rejecting the declared value by the appellant. 4.3 as regard the Hon'ble Supreme Court judgment in case of LAN Eseda Industries Ltd (Supra) relied upon by the Learned AR, on careful analysis of the said judgment, we find that in that case Hon'ble Apex Court considered the matter among others on the very important fact that the importer and supplier were related persons, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
