2011 (1) TMI 481

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....i Rajendran, DR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - These two appeals are directed against Order-in-Original No. 9/2010, dt. 21-6-2010 & No. 10/2010 dt. 2-7-2010. 2. Heard both sides and perused the records. 3. The appellants herein imported various cosmetics and toiletries. They filed bills of entry and declared the value. The Adjudicating....

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....d, which the authorities also rejected. It is his submission that the bills of entry of contemporaneous imports which were produced before the lower authorities are produced before the Tribunal and hence, the declared value has to be accepted and impugned orders are to be set aside. 5. The learned DR reiterated the findings of the Adjudicating Authority. 6. On a careful considerati....

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.... retail sale shops dealing with such products in Cochin City, M/s. Alphonse and M/s. Goodwill situated at Convent Junction and thereby ascertaining landed prices applicable to same or almost similar brands involved in their regular business towards arriving at very reasonable and judicious valuation of items covered in this assessment." In our considered view, this kind of valuation of the impo....