2015 (2) TMI 335

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....r the Appellant. Shri V.C. Khole, Dy. Commr. (AR), for the Respondent. ORDER Heard both sides. 2. The appellants filed these appeals against the order passed by the Commissioner of Customs (Appeals) whereby the ld. Commissioner (Appeals) has upheld the adjudication order loading the assessable value. 3. Briefly stated facts of the case are that the appellants imported M.S.....

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....times more. Therefore, this cannot be the value taken for enhancing the assessable value terming as contemporaneous import and the import was 3 to 4 months earlier. 5. Ld. Dy. Commissioner (AR) reiterated the findings of the lower authorities. 6. We have considered the submissions and perused the records. We find that out of the total 8 cases, in 6 cases the country of origin is di....