2016 (12) TMI 1204

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....awala, Advocate, for Appellant Shri M.K. Mall, Assistant Commissioner (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. 49/2005 (JNCH) dated 06.05.2005 passed by the Commissioner of Customs (Appeals), JNCH, Sheva Mumbai-II. 2. M/s Vyapar Industries Ltd. (herein after referred to as the Appellants) filed 4 Bill of Entry e.g. No. 300912, 3009....

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....contemporary import of similar goods between 31.05.2004 to 15.03.2005, where goods have been cleared at $3.18/Kg. As per him these are having same physical characteristics, quantity, and country of origin. As per the appellants the supplier have offered them a special price of $2.4 under unique circumstances. One price list submitted by the appellants before the lower authority was found full of c....

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....hat the contemporaneous import details given by the adjudicating authority does not indicate the quantity and country of origin. He would submit that the judgment of the Tribunal in the case of Commissioner of Customs (Import), Mumbai Vs. Buying Overseas - 2015 (317) ELT 513 (Tri.-Mumbai) is on the issue for the purpose of comparing the value of contemporaneous imports has to be evidenced that the....

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....mports incorrectly. 6. Firstly, we notice that the import made by the appellant is for the period January, 2005. The show-cause noticed issued to the appellant, seeks, to reject the declared price by relying upon the imports made during the period May, 2004 which is evidence from paragraph No. 2 of the Order-in-Original. The reliance placed for enhancing the value seems to be incorrect as the p....