TaxTMI 
TaxTMI 
2019 (3) TMI 1724
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.... Appellant challenges the upholding of the order of the original authority by Commissioner of Customs (Appeals), Mumbai-II, JNCH, Nhava Sheva in impugned order-in-appeal No. 335 (GR.II)/2010(JNCH)/IMP-313, dated 4th November, 2010. Appellant had imported 'wood veneers' against bill of Entry No. 883145/5-5-2009 declaring value of Rs. 2,21,942.91 and cleared on payment of Customs duty of Rs. 43,426.....
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....esentation on various dates on which the appeal was listed for disposal. 3. Learned Authorised Representative informs us that the goods, being of assorted sizes, average value of specific quality was adopted from the declaration made by other importers. He also points out that the importer had agreed to accept enhancement of US $ 2500 per cubic meter which, according to him, suffices to evid....
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....t would have served as the framework within which the adjudication was to have been undertaken. We also find that the appellant has not been able to produce any evidence that the imports, effected at the value declared by him, reflected the transaction value. We also note that the appellant, by letter dated 12th June, 2009, had expressed willingness to consider loading of value to US $ 2500 per cu....