2018 (7) TMI 1802

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....ry dates of Sukkur variety from Pakistan during the period August, 2010 and September, 2010 (in appeal No.C/226/2012) and during the April, 2010 to June, 2010 (in Appeal No.C/45/2012). The declared value of dry dates as per invoices submitted was as USD 0.40 per Kg to USD 0.45 per kg. On the basis of an alert circular dated 5.2.2010 of Commissioner of Customs, SIIB (Import), Nhava Sheva, the value was enhanced to USD 718 per MT. The appellant paid duty under protest and filed appeal against the order of the adjudicating authority. In appeal, the Commissioner (Appeals) rejected their appeal. Aggrieved from the same, the appellants are before this Tribunal. 3. Ld. Advocate for the appellants submits that enhancement has been done on the ba....

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....neous imports of identical or similar goods have been mentioned. The goods were imported from a particular region from Pakistan but no contemporaneous imports of that variety of dry dates at higher prices is found in both the orders. The Commissioner (Appeals) has done his own research from various websites but the same cannot form the basis for enhancement of value in the absence of contemporaneous imports of identical or similar goods. Besides, it is not forthcoming from para 12 of the impugned order that the details of prices obtained from websites were ever provided to importers. From the adjudication order, we find that rejection of transaction value was not done according to the procedure laid down in Rule of Customs Valuation Rules, ....