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2023 (8) TMI 1158
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....for the appellant Shri S B Hatangadi, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Trinity Trading Corporation, aggrieved by the enhancement of value of goods imported vide bill of entry no. 827904/19.03.2003 assessed provisionally and earlier imports vide bill of entry no. 690832/24.09.2001 and no. 747904/21.05.2002 to Rs.. 8,08,372 and Rs.. 14,....
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....1988 and, by recourse to rule 5 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, undertook the exercise of re-valuation. At the investigation stage, explanations had been furnished for the acknowledged difference in their purchase price with that traced in correspondence of supplier. These are not of relevance in the context of recourse to enhancement of value at the pr....
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....been considered in the adjudication proceedings. He contended that the country from which the goods in the relied upon bill of entry had originated was different. 4. We have heard Learned Authorised Representative at length. 5. We find that the adjudicating authority has adopted the value in the bill of entry for assessment of 'hydraulic pumps' imported by M/s Shashi Charu Hydraulics Ltd and....
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....work, art work, design work, plan or sketch undertaken in India were completed directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these imported goods; xxxx (e) "similar goods" means imported goods- (i) which although not alike in all respects, have like characte....