2018 (6) TMI 16

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....Advocates for appellant Ms. Trupti Chavan, Assistant Commissioner (AR) for respondent ORDER The issue in dispute in this appeal of Shri Stephen M Fernandes, against order-in-appeal no. GOA/CUS/MP/29/2009 dated 30th April 2009 of Commissioner of Central Excise Customs & Service Tax (Appeals), Goa pertains to the import of 'ceramic tiles' and 'sanitary ware' of Italian/Spani....

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....ntative. 3.  On the issue of failure to obtain import-export code, it is not in dispute that the appellant had procured the goods for personal use and for transacting in personal goods, the Foreign Trade Policy permits a generic ccode to be employed. Accordingly, there being no bar on imports of personal effects against bill of entry and without separate code, there is no flaw in the proce....

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....for insinuation of any rules that does not claim parentage from either of these two statutes or, at least, by adoption in either of these. Accordingly, determination of value for the purpose of additional duty is without basis in law and is not tenable. Insofar as the valuation for the purpose of basic customs duty is concerned, it is mandated that the declared value be rejected with resort to Cus....