2017 (7) TMI 319

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.... S.N. Kantawala, Advocate, for respondent ORDER Per: D.N. Panda Revenue is in appeal with a prayer to set aside the order-in-appeal which had accepted the declared value while the contemporaneous evidence forming part of adjudication proved that the value declared by respondent was lower. Paragraph 1 of the adjudication order dated 22.12.2006 had compared the declared value mentioned ther....

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..... The said Tables appearing in para 1 and 3 of the adjudication order are as under: Para 1 TABLE DEPICTING DECLARED VALUE Sr. No. B/E No. & date Type Invoice No. & date Qty in Kgs Unit Price (US$/Kg) 1 00000266 12.04.2004 Home 4800 02022004 18310.850 2.606 2 00000083 06.07.2004 Home BDI-04108 17.05.2004 15856.200 2.275 3 00000415 06....

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....temporaneous evidence threadbare to adopt to ascertain appropriate transaction value nor called for defence of the respondent on each contemporaneous evidence sought to be used. Their orders are neither un-reasoned nor speaking. Every presentation of Bill of Entry accompanying goods is an independent transaction. Comparison of declared value against each Bill of Entry with respective contemporaneo....

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....go determination of proper transaction value under the codified procedure of Rule of valuation if contemporary evidence is not available. A detailed scrutiny against Bill of Entry shall meet the ends of justice. That not being done, in the present case, the respondent is entitled to proper opportunity of defence, confronting the evidence gathered by Revenue too the respondent for rebuttal. On the ....