TaxTMI 
TaxTMI 
2018 (8) TMI 1700
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.... appellants Shri M K Mall, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew These appeals have been filed by M/s Micro Inks Limited, importer of 16.8 MTs of 'dichlorobenzidine dihydrochloride' and M/s International Shipping Corporation, Custom House Agent against Orders-in-Appeal No: 401(100% EOU)/2010(JNCH)/ EXP-34 and 400(100% EOU)/2010(JNCH)/EXP-33 both dated 13th Decembe....
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....ecessary documents had been filed and that every aspect of the import had been declared in one or the other document. Particular attention was drawn to the invoices which clarified the price of the said goods to be based on '100% of the amino content' and that the purchase price of US $ 69,720 (CFR Nhava Sheva) arrived at accordingly. It was also pointed out that the packing list makes it amply cl....
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....en if the goods are found to be in excess of that declared, benefit of exemption notification should not have been denied. The recovery of duty ordered in the order of the adjudicating authority, as upheld by the appellate authority, is therefore, not correct in law. 5. Learned Counsel has submitted that the imported chemical is to be valued on the basis of its 'amino content' and the enhancement....