2018 (11) TMI 1767

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....r the Appellant. Shri Manoj Kumar, Assistant Commissioner (AR), for the Respondent. ORDER This is an appeal filed against Order-in-Appeal Nos. 22 to 24 (Gr.VI)/2011 (JNCH)/IMP/-14 to 16, dated 20-1-2011 passed by the Commissioner of Customs (Appeals) Mumbai-II, JNCH, Sheva. 2. Briefly stated the facts of the case are that the appellant had imported Wooden Furniture's against Bills....

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....ence, the present appeal. 3. Ld. Advocate Shri Sachin Chitnis for the appellant submits that goods, namely, King size bed, Sofa set, Dresser, Wardrobe etc. were imported by them declaring the assessable value as per the proforma invoice issued by the overseas supplier. The weight shown in the respective invoices found to be less in comparison to the actual weight wherein received. It is hi....

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....30) E.L.T. 89 (Tri.-Mumbai) (iii)   Siyarco Industries v. Commissioner of Customs, Jodhpur - 2005 (182) E.L.T. 141 (Tri.-Del.) (iv)   Topaim Properties Pvt. Ltd. v. Commissioner of Customs, Nhava Sheva - 2005 (192) E.L.T. 950 (Tri.-Mumbai) (v)     Sham Lai & Co. v. Collector of Customs, New Delhi - 2003 (161) E.L.T. 1060 (Tri.-Del.....