2018 (10) TMI 1158

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....he case are that the appellants filed Bill of Entry No.5634075 dated 28.05.2014 with ICD, Loni, Ghaziabad and declared the goods imported as Iron scrap for melting weighing 24.950 MT, Aluminium Scrap of "Talk" variety weighing 15.670MT and Copper Scrap of "Birch" variety weighing 1.680MT. The value of the goods declared in the said Bill of Entry was Rs. 43,59,684.40. The importer requested for first check examination. The examination was conducted and it was reported by shed officer that the quantity of aluminum "Talk" was found to be 15.460 MT and rest was Iron Scrap and some portion of Iron scrap was found to have Copper Scrap Birch attachment. It was further reported that random sample of Iron scrap with copper attachment was taken and I....

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....bases of NIDB data to Rs. 32,96,185/- from Rs. 31,13,924.4/- declared by the importer. Aggrieved by the said order, appellant preferred appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) has decided the appeal through the impugned Order-in-Appeal wherein he has stated that Larger Bench of this Tribunal has held in the case of Aarti Impex Vs CC reported in 2013 TIOL 1474 CESTAT-DEL that value can be enhanced adopting NIDB price data. He, therefore, did not interfere with the said Order-in-Original dated 25.07.2014. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. He has submitted that they did not deliberately mis-declare the goods and may be that during ....

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....ious goods including ladies and gents footwear, socks and also watch batteries. The value of the same was enhanced on the bases of NIDB Data. The learned Judicial Member in para-6 of the Final Order has made following observations:- "It is well settled law that for adopting the value of other imported goods, the same have to be matched in terms of country of origin, time of import, quality of goods and quantity of goods. No such effort seems to have been made by the lower authorities and no such comparison is available on record. The appellant have claimed that the batteries were procured on stock-lot basis. The said plea of the appellant does not stand rebutted by the Revenue, by production of evidence to the contrary. Further, we....