2017 (9) TMI 1603

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....ocate For the Respondent : B. Balamurugan, AC (AR) ORDER Sulekha Beevi C.S. (Judicial Member) The appeal is against order dt. 07.05.2008 of Commissioner (Imports), Custom House, Chennai. 2. The appellant imported PU Coated Textile Fabrics of various thicknesses and filed a Bill of Entry dt. 2.8.2005 with a declared value of Rs. 11,59,920/-. The goods were cleared provisionally and l....

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....gation. There is no evidence that the invoice submitted by the appellant is manipulated or misdeclared. She relied on recent decisions of this Bench of the Tribunal in the case of Vijaya International Impex S CC (Seaport-Import), Chennai vide Final Order No.41089/2017 dt. 22.06.2017 dt. and in the case of Vidya Enterprises Vs CC (Seaport-Export), Chennai vide Final Order No.41093/2017 dt. 22.06.20....

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....ke similarity of goods, similarity of transaction level, period etc. None of these issues were discussed at length in the present order. The original authority recorded that Rule 5, 6, 7 & 7A of the Valuation Rules cannot be applied as similar or identical goods are not available for comparison. However, based on a proforma invoice recovered by the officers during investigation of another importer....