2018 (11) TMI 1813

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....oj Kumar, Asstt. Commr. (A.R) for respondent ORDER This is an appeal filed against Order-in-Appeal No. . 22 to 24 (Gr.VI)/2011(JNCH)/IMP/-14 to 16 dt.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 of Entry Nos. 848933 dt.12.01.2010, 878738 dt. 2.2.....

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....s 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 his contention that the price was declared on unit wise of the importe....

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.....) (iv) Topaim Properties Pvt. Ltd. Vs. Commissioner of Customs, Nhava Sheva 2005 (192) E.L.T. 950 (Tri.-Mumbai) (v) Sham Lal & Co. Vs. Collector of Customs, New Delhi 2003 (161) E.L.T. 1060 (Tri.-Del.) 4. Per contra, Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). He has submitted that since there has been difference in the weight of the impo....