2017 (1) TMI 205

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..... Commissioner(A.R.) for the Respondent 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....

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....lant submits that goods are reject of refined 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) T....

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....therefore the nature of the goods will not get altered due to the rejection, therefore it cannot be treated as crude naphthalene. The analysis report made it very clear that it is 97.35 % purity therefore it cannot be said that it is crude naphthalene. In this facts, it is very clear that appellant has mis-declared the goods as crude naphthalene whereas the goods is refined naphthalene. Obviously ....