2018 (11) TMI 1813

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....pondent 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. 2.2.2010 and 876573 dt.1.2.2010, declaring the ....

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....y, 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 imported furniture and not against weight of the fur....

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.... 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 importer furniture, they shown in the invoice, the authorities below have rightly load....