2018 (4) TMI 1252

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....OR APPELLANT(S) Sri K.K. Sanyal, Consultant FOR THE RESPONDENT(S) The present appeal is filed by the Department against Order-in- Appeal No. KOL/CUS/CKP/333/2010 dated-16/12/2010 passed by the Commissioner of Customs (Appeals), Kolkata. 2. Brief facts of the case are that the respondent had imported the consignment of 21880 pcs. of carbide tips in the month of August, 2010 directly from C....

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.... enhancement in value cannot be made in their case. 5. In the instant case, the invoices is based on specification of the tips. Therefore, the DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different specifications imported by the respondent as per the ratio laid down by the Tribunal in the case of M/s. Sai Impex Vs. Collector of Customs [1992 (62) ELT (61....