2017 (1) TMI 138

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....ocate for the appellant Shri V.R. Reddy, AC (AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No.  72 (Gr.II C & D)/2006 (JNCH) dated  22.06.2006. 2. Heard both sides and perused the records. 3. On perusal of records, we notice that the issue involved is regarding enhancement of the value in respect of camphor powder (synthetic) imported by the....

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....ission that contemporaneous invoices in bills of entry of import of very same product, from very same supplier, during the period of import needs to be accepted and the value as declared should be accepted as correct value for discharge of customs duty. 4. Ld. Departmental Representative reiterates the findings of the lower authorities. 5. We find that the lower authorities were in error in ....

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....e same as was imported in these cases.  In the absence of any such details, we find that the contemporaneous import details as produced by the appellant by giving copies of bills of entry dated 21.7.2005 and 16.8.2005 of the imports of the same products from the same supplier, needs to be accepted and relied upon to arrive at assessable value of the imported consignment.  We find that in....