2018 (11) TMI 369

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.... ORDER Per Ashok Jindal: The appellant is in appeal against the impugned orders wherein the value of Ball Bearings imported by the appellants through filing bills of entry has been enhanced. 2. The brief facts of the case are that the appellant imported Ball Bearing as per the above said table and declared the transaction value of the same. The said transaction value were rejected in te....

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....issioner of Customs (Import) is not acceptable without rejection of the transaction value in terms of Section 14 of the Customs Act, 1962. It was also submitted that the assessed value cannot be the base to enhance the transaction value. To support this contention, he relied on the decision of this Tribunal in the case of Sedna Impex India Pvt. Ltd. Reported in 2017 (347) ELT 317 (Tri. Chan.) and ....

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....t. Ltd. (Supra) and in the case of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. (Supra) wherein both the cases, it was observed by this Tribunal that on the basis of DRI alerts valuation cannot be enhanced without following Customs Valuation Rules. 7. We find that for enhancement of value of imported goods, value is to be enhanced on the basis of Valuation Rules and DRI alerts cannot be relied u....

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.... Document 1 M/S VARUN OVERSEAS S APPEAL NO. B/E No. & Date NO. Commodity Declared Price Assessed Price C/59795/2013 101937 Dt. 29.08.06 Ball Bearings 102366 Dt. 27.09.06 102448 Dt. 03.10.06 Price declared Price assessed Basis of Valuation Mumbai Cus Import From Differential Duty 3 Different 3,49,688 per unit @.970, .610 per lg 1.160 ....