2017 (8) TMI 1512

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....the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 29-3-2007 of Commissioner (A), Customs, Cochin. The appellants imported Ethyl Alcohol and filed bill of entry for clearance. Unit value of US$ 335 per MT (Rs. 15,733.28) was declared for import consignment of total quantity of 1099.32 MT. The declared value was rejected in terms of Rule 10A of th....

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....r, for different consignments for different period, differs as there is no constant value. Admittedly, the value of denatured Ethyl Alcohol will vary month to month. It is his submission that the appellants placed order as per the contract entered into in June, 2004, though the consignment reached in September, 2004. The lower authorities compared the value of other imports which were assessed in ....

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....blish the incorrectness of assessable value. The only basis on which in the present proceedings, such a course of action was taken is that there were certain imports through Mumbai Port which had a value higher by 7.6%. We note that the original authority did not elaborate the reasons for resorting to provisions of Rule 6. He has not addressed the submissions of the appellant regarding the contrac....