2014 (1) TMI 222

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.... of Customs (Appeals) Shri Sujay Kantawala, Advocate and Haresh Meena, CHA, for the Assessee. None, for the Department. ORDER M/s. AJS Impex (P) Ltd. (hereinafter referred to as Appellant) situated at C15/16, MIDC Industrial Area Taluja, Raigad, filed an appeal under Section 128(1) of the Customs Act, 1962, against the Order-in-Original No. S/10- ACAO/300/2009/AC/PK Gr.Vll C, dated 3-1....

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....d price indicated in the NIDB data subsequently the differential duty amount of Rs. 15,64,889/- was demanded along with the applicable interest. 3. Being aggrieved by the above said impugned Order-in-Original, the appellant has filed this appeal. The Personal Hearing was held on 8-2-2012 by Shri Sujay Kantawala, Advocate and Shri Haresh Meena, CHA's representative on behalf of the appel....

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....ereas the subject Bills of Entries of the said impugned Order-in-Original, the grade is S275 JR, S235 JR, thus the goods on the basis of which the invoice price of the impugned goods is sought to be loaded, are not "identical" or similar as defined in Rule 2(f). The Customs Valuation Rules, 2007 and also not comparable in so far as the country of origin and grade of the impugned goods are concerne....

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....action value has to be accepted as held in the case of Eitcher Tractor Ltd. v. CC, Mumbai, reported in 2000 (122) E.L.T. 321 (S.C.) and also held that the onus has been on the Department to prove existence of the "special circumstance" under Section 14(1) of the Customs Act, 1962, and Rule 3 of the Customs Valuation Rules, 2007. 5. I have gone through the submission made on record. It is s....