2011 (3) TMI 266

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....; Per: P.G. Chacko   In this appeal filed by the Revenue, the challenge is against the decision of the learned Commissioner (Appeals) regarding the assessable value of the goods imported by the respondent. The respondent had imported a consignment of Plain Medium Density Fibre Board-Commercial Grade measuring 66.30 cubic metre, from M/s. Gemini Corporation N.V., Belgium. In the relevant....

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....for enhancement of value under Rule 5 of the Customs Valuation Rules was contested by the importer, who submitted inter alia that they had been importing identical goods at the same price (US$ 120 per cubic metre) from the same supplier from November 2002 to May 2003 and that two of the bills of entry had been assessed at the same Customs House by accepting the declared value. The importer also co....

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....epted. The present appeal of the Revenue is against the decision of the Commissioner (Appeals).   2. Apart from reiterating the grounds of this appeal, the learned SDR submits that the department is possessed of additional documentary evidence of contemporaneous imports of identical goods by other importers from the same supplier at the higher value of US$ 165. We have also seen copies of ....

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....lowed to travel beyond the scope of their show-cause notice. The view taken by the learned Commissioner (Appeals) in the impugned order appears to be to this effect. The appellate authority observed that the Assistant Commissioner did not indicate any reason or evidence as to why there should be deviation from the existing practice. This query has not been answered by the appellant even in the pre....