2016 (11) TMI 1270

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....the Appellant Shri Mohammed Yousuf, AR For the Respondent ORDER Per V. Padmanabhan The present appeals are filed against the order dated 4.5.2006 passed by Commissioner (Appeal) in which the appeals against three Orders-in-Original dealing with three bills of entry have been disposed of. The appellant/importer filed bills of entry for clearance of 3000 Tonnes of Indonesia Copra Expelle....

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....he same goods, however, the agreed price for the additional 1000 MTs was US$ 165 per MT. Both supplies took place in the same vessel and arrived at Cochin Port. The importer filed three bills of entry covering the cargo sold at US $ 146 per MT and another two bills of entry covering the cargo sold at US $ 165 per MT. The customs authorities assessed all the consignments fixing the value at US $ 16....

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....nd is no reason for disregarding the genuine transaction value. They have placed reliance on the following case laws: (i) Eicher Tractors Ltd. vs. CC, Mumbai: 2000 (122) E.L.T. 321 (S.C.) (ii) Alfa Traders vs. CC, Cochin: 2007 (217) E.L.T. 437 (Tri.-Bang.) (iii) Final Order No. 20971-20972/2016 dated 7.10.2016 in the case of M/s. KSE Ltd. vs. CC, Cochin. 4. The learne....

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....ported cargo to the extent of 3000 MTs to US $ 165 per MT from US $ 146 which is the price paid for the balance 1000 MT. We find that the Revenue authorities have enhanced the value without giving proper justification for rejecting the transaction values. The enhancement of values ordered by the lower authorities appears to be in the nature of arbitrary and triggered by the fact that some goods st....