2016 (2) TMI 852

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....s. Nandini Gore, Kartik Bhatnagar, Ms. Trishala Kulkarni, Ms. Neha Khandelwal, Ms. Aditi Bhatt, Mrs. Manik Karanjawala, Ms. Nisha Bagchi, Ms. B. Sunita Rao, Ms. Sujita Srivastava and B. Krishna Prasad, Advocates, for the Appearing Parties. ORDER Civil Appeal No. 4433 of 2006 : The appellant has filed the present appeal under Section 130E of the Customs Act, 1962 (hereinafter referred to as '....

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....s declared and directed the Adjudicating Authority to adopt the said derived value and determine the customs duties payable and consequently the differential duty to be demanded and recovered from the appellant in respect of the subject imported equipments. On the basis of this parroted determination of derived value of the imported equipments, the CESTAT further purported to hold that there was a....

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....t the actual value to the extent to which there was under-valuation of the imported equipments. The price which was disclosed in the Bill of Entry of the aforesaid equipment was shown as DM 13.5 million. The Department has stated that the price should have been DM 21.27 million. 5. Without going into the details in this behalf, we are of the view that the ends of justice would be sub-serve....