2020 (1) TMI 681

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....Kumar, Advocate for the Appellant. Shri P. Sudhakar Reddy, Deputy Commissioner for the Respondent. ORDER PER: SULEKHA BEEVI, C.S. 1. Brief facts are that the appellants imported PVC Flex Sheet from China vide two bills of entry. Department entertained the view that the value declared by the importer is less and the same was rejected. Assessments were passed enhancing the value in both ....

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....red for the appellant. He submitted that the appellant has been continuously importing the said goods as per contract entered with the overseas manufacturer-supplier. The appellant has been importing PVC Flex Sheets/Rolls of different specification from time to time. The materials supplied have to be in accordance with the properties described and should also satisfy the test method mentioned ther....

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....rent from the goods imported by the appellant. Thus the enhancement of value is against the provisions of law. 5. The Learned Counsel relied upon the decision in the appellant's own case vide Final Order No. A/30039/2018 dated 29.01.2018 wherein for the import of very same goods, the order passed by Commissioner (Appeals) setting aside the enhancement was appealed before the Tribunal by Revenue....

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....ustoms informing that the imports are on the basis of such long term contract. After perusal of the impugned order we find that the transaction value has been rejected without according sufficient reasons. Further, on perusal of the discussions and findings of the original authority, we find that the department has made comparison of the contemporaneous imports of which description of the goods do....