2017 (1) TMI 205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Per : Ramesh Nair The appellant filed Bill of Entry No. 713681 date 6-10-04 for clearance of "Crude naphthalene" at declared price of US$ 550/ PMT(CIF). As per the lower authority the price was low compared to the contemporaneous import, hence the same was enhanced by $ 25. During examination, the said goods were found to be refined naphthalene and the value of the same is approximately, $ 10....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed naphthalene which is in common parlance treated are crude naphthalene therefore the therefore the same was declared correctly and being reject material the price of $ 550 is correct and cannot be compared with the refined naphthalene therefore the value was enhanced arbitrarily, which was not correct. He placed reliance of following judgments: (a) Talwar Bros.(P) Ltd Vs. Collector of Customs[1....