2019 (3) TMI 966

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....na Rawat, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by learned Counsel Ms Reena Rawat, advocate for appellant and learned A.R. Shri Sandeep Kumar Singh, Deputy Commissioner for revenue, we note that the appellants had imported consignment of Mobile Adopter, Mobile....

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....be 0.34 Dollar per dozen whereas the invoice enclosed with the Bill of Entry reflected the same to be 0.34 Dollars per Twelve Dozens (GROSS). Further, the rate stated in the said mail in respect of memory card reader was 1.34 dollar per piece whereas in the invoice it was reflected to be 1.34 dollar per dozen. Therefore, it appeared to revenue that there was gross undervaluation and proceedings we....

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....re, do not interfere with the finding of lower authorities in respect of the same. However, in respect of the other items revenue has enhanced the value on the basis of data available in respect of similar goods imported during the relevant period. We do not find any evidence established by revenue that said data was applicable to the imported goods and in respect of the goods such as Mobile Adopt....