2016 (11) TMI 85

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....llant Shri Chatru Singh, AC (AR) for Respondent ORDER     This appeal is directed against Order-in-Appeal No. 470/2005 MCH dated 26.9.2005 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. Heard both sides and perused the records. 3. On perusal of the records, it is noticed that the issue involved is regarding the alleged overvaluation of the goods cl....

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....xports have taken place and they are not disputed and considered as genuine exports. There being no contemporaneous export at higher prices, the declared price has been accepted by the adjudicating authority but set aside by the first appellate authority. Our attention was drawn to the findings recorded by the first appellate authority and it is stated that first appellate authority has not applie....

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....investigation has also not revealed any overvaluation in respect of the past exports made by the exporter and that there are no contemporaneous export price of the same products. In our view, the findings recorded by the adjudicating authority are more factual than the findings recorded by the first appellate authority to set aside the Order-in-original. The impugned order does not reveal any reas....