TMI Blog2024 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original. We do not find any reason to interfere with the same. Accordingly, we dismiss the Appeal filed by the Revenue. - MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. S. Debnath, Authorized Representative for the Appellant None for the Respondent ORDER The Department has filed the Appeal against the order passed by the Commissioner of Appeals. The Respondent has imported Christmas light and others electrical items from China. After DRI investigations it was felt the value is required to be enhanced. The Department adopted the NIDB data to enhance the value and revised the Customs Duty to be paid. 2. Being aggrieved the Appellant had filed an Appeal before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has adopted a pick and choose approach in the present case which is not the right way to adjudication. The Principal Bench of CESTAT, New Delhi in the case of M/s Margra Industries Vs. Commissioner of Central Excise, Nodia reported in 2007 (216) ELT 710 (Tri Del) has held as, 10. It is well recognized that quality and price of marble vary vastly depending upon place of occurrence. The Revenue authorities have made comparison of value without taking these aspects into account. The imports were of Monaco Brown , Diano , Mermer Royal Beize etc. The prices are also varying vastly. In fact, the price of Monaco imported by the appellant under Bill of Entry No. 277105 was higher than the contemporaneous import of the same item a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sole consideration for sale. Therefore, in these circumstances, the enhancement of assessable value is liable to be struck down and set aside and the bills of entry in the impugned appeal are to be assessed at value declared by the appellant. 23 . Therefore, I have no hesitation to hold that the enhancement of values done in this case is without having any sanction of law and is thus liable to be set aside outrightly. 24. In view of above, the enhancement of values in the present case is not sustainable in the eye of law and accordingly assessment of the impugned bills of entry is ordered at the values declared at invoice value. The appeal is accordingly liable to be allowed with consequential relief. [Emphasis Supplied] 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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