2017 (7) TMI 79

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....or the respondent ORDER Per: C J Mathew Appeal is filed by M/S PK Associates against the order-in-original no.101/2006/CAC/CC/KAP dated 28^th July 2006 of Commissioner of Customs (EP), Mumbai which has reassessed the value of the 'button cells' imported vide bill of entry no.291398/04.09.2002 to Rs. 24,41,680, with consequential duty liability of Rs. 16,21,18,570.48, and upon conf....

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....e by the adjudicating authority. 3. Reliance has been placed on the decision of the Tribunal in Jabs International P. Ltd v. Commissioner of Customs (Import), Mumbai [2016 (338) ELT 723 (Tri-Mumbai)] which held that comparison with contemporaneous import is a pre-requisite for rejection of declared value and for enhancement. The decision of the Tribunal in Venture Impex Pvt Ltd v. Commissioner ....

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.... the reply of other noticee had come to the hands of the present notice and the investigations were silent on the relation between the importer and M/s Shriyan Enterprises. Be that as it may, the noticee had relied on the prices/values of goods imported by them and by M/s J.J. Overseas and they have also submitted copies of Bs/E and Invoice, in this regard, B/E No.280489 & 280488 both dated 24.....