2019 (5) TMI 244

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....d of by a common order. 2. The importers namely M/s Manihar Enterprises and M/s Pearl Centre imported certain pearls and declare description of the same as mentioned in the invoice in the bills of entry for clearance of the same. On the basis of the alert issued by Commissioner of Customs (CSI), Airport, Mumbai dated 07/07/2014 that on the basis of modus operandi by the importers to avail the benefit of Notification No. 60/2002-CUS dated 07/06/2002, the importers are undervaluing the value of pearls, therefore, the imported goods by these two appellants have been intercepted and samples were drawn which were sent to the approved valuer Shri Apurva Jagdish Mehta who assessed the value of the goods. On the basis of the valuation report, th....

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....ratory, it is his submission that no intimation was given to the appellant for sending the samples to the Pangem Laboratory. Moreover, in the case of Manihar Enterprises, the valuation adopted by Pangem Laboratory is lower than the declared value, whereas in the case of Pearl Centre it is found higher than the value adopted by Shri Apurva Jagdish Mehta but the Adjudicating Authority as well as the learned Commissioner (Appeals) adopted the value assessed by Shri Apurva Jagdish Mehta in the case of Manihar Enterprises and value adopted by Pangem Laboratory in the case of Pearl Centre which is against the principle of law. Moreover, as per Valuation Rules, the lower value is to adopted of the same goods. He further submits that no value of co....