2017 (7) TMI 120

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.... Shri C Singh, Assistant Commissioner (AR), for Respondent ORDER Per: C J Mathew These two appeals have been filed against order-in-original no.113/2006/CAC/CC(I)/AKP/Gr VI dated 30^th August 2006 of Commissioner of Customs (I), New Custom House, Mumbai in which differential duty of Rs. 12,85,327 has been confirmed, along with interest thereon, the goods confiscated and, having been relea....

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....o one import from Australia and three from Taiwan, proceedings were initiated on the basis of export declaration obtained from Australian Customs and the pricelist of the supplier from Taiwan that was recovered during the search the premises of the importer. Differential duty of Rs. 10,53,826 was held as due consequent to the enhancement of assessable value from Rs. 10,59,590.22 declared in the bi....

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....njab Traders [1997 (89) ELT SC]. The value in the pricelist was also challenged for not being consistent with the procedure laid down in Customs Valuation (Determination of Price of Imported Goods) Rules, 1998. It is further contended that the cursory disregard of the evidence of negotiations produced by the appellants before the adjudicating authority affects the credibility of the findings. Lear....