2009 (1) TMI 585

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....rg and Ranjan Kumar, Co-Representative, for the Appellant. Shri L.B. Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  These appeals numbering 33 are by the same appellant and the common issue involved is of valuation of waste paper imported by the appellant during the period from January, 2005 to May, 2005. In addition, in Appeal Nos. C/241 and 242 of 2006 th....

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....p;Learned Advocate for the appellant submits that the reliance placed on the earlier enhanced value for the present consignments is not correct. They have not accepted the enhancement on earlier occasions and have been contesting the enhancement of the value by the Department in respect of earlier imports. In this connection, he relies on the letters dated 12th December 2001, 18th December 2003, 2....

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....ected and the same enhanced based on contemporaneous import prices, the same have to be done in accordance with the provisions of Rule 10A to the Customs Valuation Rules, 1988. The reasons for rejecting the declared value should be disclosed to the importer and the evidences such as, contemporaneous import prices relied upon to enhance the prices should also be revealed before any order for enhanc....