9911796707
TMI Blog2025 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 passed by the Ld. Commissioner of Customs (Appeals), 15/1, Strand Road, Kolkata - 700 001. 2.1. Prima facie, we find that the impugned order, passed by the Ld. Commissioner of Customs (Appeals), Kolkata is not ex facie, illegal or without jurisdiction. Consequently, the stay petition filed by the Revenue is rejected, being devoid of merit. 3. As the Ld. Authorized Representative of the Revenue/appellant submitted that the appeal can be heard at this stage, therefore, the appeal itself was taken up for disposal. 4. The facts of the case are that the respondent has imported 'LED/NON-LED Christmas Lights" and 'LED Strip Light/LED Rope Light" from overseas supplies vide 16 Bills of Entry, which were self-assessed. The price per bulb was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 76788 of 2019 - CESTAT, Kolkata], wherein it was held as under: - '2. The facts of the case are that 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 values and revised the Customs Duty to be paid. 3. Being aggrieved, the Appellant-Revenue has filed an Appeal before the Commissioner (Appeals). The Ld. Commissioner (Appeals) set aside the enhancement of value. Against the said order, the Revenue is in appeal. 4. Heard both the parties and considered the submissions. 5. We find that the similar issue has been dealt by this Tribunal in the case of Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 to September 2017. However, the data for all those cases were not supplied to the appellant. Instead, data of only 88 cases were supplied to the appellant. Hence it is evident that the lower authority 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', Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above the invoice values was paid by the appellant to the supplier of the goods. There is also nothing on record to suggest that the buyer and seller of the goods were related or price was not for 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. [Emphasis Supplied] 24. In view of above, the enhancement of values in the present case is not sustainable in the eye of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
