2020 (1) TMI 308

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....ditioners in assembled condition and filed a Bill of Entry 535861 dated 25.01.2005 and declared assessable value of Rs. 16,42,058/-. The department did not accept the declared assessable value and has enhanced the value . The Dy. Commissioner has re-determined the assessable value at Rs. 22,29,999.20 under Rule 8 of Customs valuation Rules, 1988. The same was confirmed by the Commissioner (Appeals) vide the above said impugned order. 2. Shri Hari Om Tiwari, Learned Counsel appearing for the appellant submits that the Dy. Commissioner has issued 2 letters dated 13.3.2012 and 20.03.2013 in quick succession only for the sake of formality for fixing PH and passed the order on 27.03.2012 without waiting for the reply from the appellant. This w....

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.... jumped to Rule 8; such proceeding which was struck down in Krishna Trading Co. V/s CC 2001 137) ELT 429 (T.Kol) 6. Learned Counsel further submits that the Deputy Commissioner referred to an OIO dated 30.1.2012 passed by the Additional Commissioner in the case of import of components parts of some branded air-conditioners by M/s. Vaz Enterprises by a Bill of Entry in 2003; the original authority has seriously erred in not considering the differences in technical features and commercial levels which was held to be bad law in Pushpanjali Silk P.Ltd V/s.CCD 2009 (238)ELT (1350 (Tri.Chen); the learned counsel further submits that the department has not alleged or proved any payment5 to the overseas supplier over and above the invoice price. ....