2019 (5) TMI 1357

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....ORDER Per: Ramesh Nair The issue involved in the present case is the enhancement of the value of imported PU Belts imported from M/s. Wenzhou Wensen Leather Company Limited, Zhejiang, China, on the basis of NIDB data. 2. Shri N.D. George, Ld. Counsel appearing on behalf of the appellant, at the outset submits that in the identical goods imported from the same supplier from China, the case of en....

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....ehalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that in respect of the same product, supplied by the same supplier M/s. Wenzhou Wensen Leather Company Limited, Zhejiang, China, the Customs department made out various cases for enhancement of the value on the same facts and l....