TaxTMI 
TaxTMI 
2013 (5) TMI 467
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Per Rakesh Kumar: The respondents imported a consignment consisting of 490 pieces of P-4 mother board with declared market price of 16 USD per piece. The Asstt. Commissioner, however, loaded the value per unit price to USD 26.85 without giving any reasons and assessed duty on that basis. Against this order of the assessing officer, the respondent filed an appeal before the Commissioner (Appeals....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssment order of the Assistant Commissioner is not sustainable. He also pointed out to the examination report on the reverse of bill of entry in respect of consignment, in question, according to which the goods imported were P 4 mother board with Code No. 845 G printed on each of them and the same code number is mentioned in the Bill of entry relied upon by the Department. 4. Shri K.K. Sharma, lea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t be adopted; that in this case respondent have imported goods directly from the manufacturer and no evidence has been produced to show that any amount over and above the transaction value declared has been paid; and that in view of this, there is no infirmity in the impugned order. He also relied upon the decision of the Tribunal in the case of Commissioner of Customs, Kandla vs. Gokul Metallizer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er after following, the procedure prescribed in Rule 12 of the valuation Rule had come to conclusion that there are reasons to doubt the correctness of the declared transaction value. In fact, in this case no reasons have been given by the assessing officer for rejecting the declared value and enhancing the per unit price from 16USD to 26.85 USD. We also find that bill of entry which is relied upo....