2023 (11) TMI 623

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri B. Satish Sunder, Shri Shravan Kochar, Advocates for the Appellant Shri Rajesh R Kurup, Superintendent (Authorized representative) for the Respondent ORDER RAMESH NAIR These appeals are directed against a common order-in-appeal No. MUN-CUSTM-000-APP-105 to 108-20-21 dated 28.10.2020 passed by Commissioner of Customs (Appeals)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant was not provided the NIDB Data, it is only provided along with order-in-original. Therefore, the appellant did not get the opportunity to know the reason of enhancement i.e NIDB Data. He further submits that the appellant's import is under a contract and the contract was also not considered by the Adjudicating Authority. Therefore, the basis of enhancement of the value is incorrect a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ELT 534 (Tri.-Del.) Bayer India Ltd. Vs. CC-2006 (198) ELT 240 (Tri) which has been affirmed by the Hon'ble Supreme Court as reported in CC, Mumbai Vs. Bayer Corp Science Ltd-2015 (324) ELT 17 (SC) Venture Impex Pvt Ltd Vs. CC, New Delhi-2016 (338) ELT 759 (Tri) 3. Shri Rajesh R Kurup, learned Superintendent (Authorized representative) appearing on behalf of the revenue reiterates the findin....