2016 (3) TMI 936

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....entry Nos. 436112 dated 13.2.2004 and 437175 dated 19.2.2004 wherein the declared value was USD 130/- per CBM. The Group assessed the bill of entry provisionally by enhancing the value to USD 160/- per CBM and the duty was collected on the declared value of USD 130/- and the bank guarantees were furnished to secure the differential duty. Thereafter vide order-in-original dated 31.3.2004, the Assistant Commissioner of Customs rejected the declared value and enhanced the value to USD 180/- per CBM and thereafter the appeal was filed before the Commissioner (Appeals) who rejected the appellants appeal and upheld the order of the lower authority. Now the appellant has filed the present appeal. 3. The learned counsel for the appellant submits ....

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....) ELT 464 (Tri.-Del.); (iii) CC, Delhi vs. Polyglass Acrylic Mfg. Co. Pvt. Ltd. reported in 2011 (274) ELT 419 (Tri.-Del.); (iv) Midwest Granite Pvt. Ltd. vs. CCE, Hyderabad-II reported in 2009 (233) ELT 133 (Tri.-Bang.); (v) Pushpanjali Silk Pvt. Ltd. vs. CC, Chennai reported in 2009 (238) ELT 135 (Tri.-Chennai); (vi) Rashesh & Co. vs. CC, Mumbai reported in 2008 (227) ELT 573 (Tri.-Mumbai); (vii) Devika Trading Pvt. Ltd. vs. CC, Mumbai reported in 2004 (167) ELT 75 (Tri.-Mumbai). 4. On the other hand, the learned Additional Commissioner (AR) appearing for the Revenue, submits that the value has been enhanced on the basis of value noted for contemporaneous imports and accordingly he reiterates the findings given by the lower app....