2019 (3) TMI 1102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Shri Manoj Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew In this appeal of Shri Yusuf Chasmewala against order-in-appeal no. 158(GR.VI)/2011(JNCH)/IMP-118 dated 11th April 2011 of Commissioner of Customs (Appeals), Nhava Sheva, Mumbai - II, challenge is to the duty liability, as determined by the original authority, arising from enhancement of assessment....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hereby, liable to proceed under the Rules. He points out that the show cause notice proceeds on the assumption that rule 7 of the said Rules was liable to be invoked directly and, that too, despite not being in consonance with the prescription of the time period contained therein. He contends that the market survey was undertaken more than six month after the import of the goods against the time-f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ident from the manner in which the findings have been recorded. 4. We find that the imported goods are said to be unbranded and, therefore, devoid of any scope for comparison with prices of identical or similar goods. We also found that the lower authorities have held, without being controverted by the importer, that the goods in question were ordered by, and belong to, the present appellant wh....