2019 (9) TMI 715

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....DICIAL) Shri BR Tripathi, Advocate for the appellant Shri Manoj Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Bemisal Project Developers & Hotels Pvt Ltd are in appeal against order-in-appeal no. 790/(Gr.VII-G)2012 Misc/JNCH/IMP-654 dated 31st December 2012 of Commissioner of Customs (Appeals), Nhava Sheva, Mumbai - II which, in dispute on the impor....

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....pellant and Learned Authorised Representative. 3. It would appear that the findings of the original authority, which was upheld in the impugned order, have based the enhancement of assessable value on imports that were contemporaneous as well as others that were not contemporaneous. Moreover, despite the enhanced value being in excess of the threshold prescribed in the Foreign Trade Policy for ....

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....ompetence of the assessing officer to reject the declared value on the basis of contemporaneous imports, has failed to subject the conformity of the second action, viz., the determination of the assessable value, with Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. In these circumstances, the enhancement of value does not appear to be sustainable in law. As the goods are,....