2017 (3) TMI 359

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....ppeal Nos. C/70479/2016 is arising out of Order-in-Appeal No. NOI-CUSTM-000-APP-0311 to 0314-15-16 dated 12/02/2016, C/70480/2016, is arising out of Order-in-Appeal No.NOI-CUSTM-000-APP-0311 to 0314-15-16 dated 12/02/2016, C/70481/2016, is arising out of Order-in-Appeal No. NOI-CUSTM-000-APP-0311 to 0314-15-16 dated 12/02/2016, C/70482/2016, is arising out of Order-in-Appeal No. NOI-CUSTM-000-APP-0311 to 0314-15-16 dated 12/02/2016, C/70332/2016, is arising Order-in-Appeal No. NOI-CUSTM-000-APP-0310-15-16 12/02/2016 & C/ 70971/2016, is arising out of Order-in-Appeal No. NOI-CUSTM-000-APP-0276 to 0280-1617 dated 30/06/2016 passed by Commissioner of Central Excise & Service Tax (Appeals), Meerut-II, Noida. 2. The brief facts of Appeal No. C/....

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..... 01/DC/CUS/2015 dated 25/03/2015 appellant preferred appeal before Commissioner (Appeals). The said appeal was decided through Order-in-Appeal No. NOI-CUSTM-000-APP-0310-15-16 dated 12/02/2016 passed by Commissioner of Central Excise & Service Tax (Appeals), Meerut-II, Noida. 3. In respect of remaining appeals there was no formal Order-in-Original passed but the value was enhanced through the Bills of Entry and appellant preferred appeal for such enhancement of value for the purpose of assessment before Commissioner (Appeals). In Order-in-Appeal No. NOI-CUSTM-000-APP-0311 to 0314-15-16 dated 12/02/2016 the Commissioner (Appeals) passed common order in respect of 4 appeals filed before him against 119 Bills of Entry filed during 23/05/2015....

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....lly paid at the time and place of importation goods and where the buyer and seller of the goods are not related and price is the sole consideration for sale. C) The proper Officer as provided under Section 17 of the Customs Act, 1962 has to examine the contract, insurance policy and other documents whereby the duty leviable on the imported goods may be ascertained. The proper officer accepted the documents filed by the appellant for ascertaining the value of the goods for the purpose of levy of duty thereon as correct. D) The Order-in-original dated 25/03/2005 did not decided the value as provided by said Section 14 of Customs Act, 1962 but as stated in the said order the said value was enhanced for assessment taking into consideration V....

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....te & Scrap where the quality of each lot of scrap is different and the quality and recovery potential of each consignment is different, He argued that unless the parameters of quality and parameters related to the recovery of Aluminium Waste & Scrap are compared with the consignment for which the data was collected by the DG Valuation value adopted for such consignments cannot be adopted for the goods imported. He has contended that it was held in the case of PNP Polytex Pvt. Ltd. that the value declared by the Importer was required to be established to be the price which was not actually paid and that the buyers and sellers were related persons and in the price was not a sole consideration then alone the transaction value can be rejected a....