2014 (5) TMI 866

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....vocate, for the Appellant. Shri K.S. Mishra, Addl. Comm. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 787-788/MCH/AC/ICD(M) (I)/2012, dated 12-4-2012 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant, M/s. Ravi Dyeware Co. Ltd. imported goods viz., Beta Naphtol from China vide Bills of Entry Nos. 648 & 650, dated 16-10-2010....

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.... respect of the aforesaid three bills of entry are enhanced the values and not declared values in respect of those three bills of entry. The declared values were US $ 1050, 1090 & 1060 PMT. Whereas in the case of the appellant they have declared a value of US $ 1100 PMT, which is higher than the declared value noticed in those cases. 3.2 During the same period, imports of Beta Naphtol of s....

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....hat should be taken is the declared value and not the enhanced value. 3.3 In the present case, from the documents such as sales confirmation, letter of credit, etc. it is evident that the transaction value is US $ 1100 PMT and there is no evidence led by the Revenue to counter these values. Accordingly, he prays for allowing the appeal. 4. The ld. Addl. Commissioner (AR) appearing ....

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....son is not a declared value but an enhanced value by the Customs. The values declared in those transactions ranged from US $ 1050 to US $ 1090 PMT. In the case laws cited by the appellant, this Tribunal has already held that for the purpose of comparison of contemporaneous imports, the value to be adopted is not the value arrived at after loading by the department but the value that has been decla....