2023 (12) TMI 42

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....as given and as per the examination report the goods were examined 10% under the supervision of superintendent (DOCS) and in presence of brokers representative, verified products description, weight, quantity with respect to invoice, packing list and also verified that goods were new. 1.1 In view of the examination, the custom has enhanced the value in the bill of entry. Accordingly, assessed to duty on the enhanced value at Rs. 62.44 per Kg valued at Rs. 30,84,726/- contending that the importer has consented vide order dated 19.05.2016. Being aggrieved by the enhancement of the value the appellant filed appeal before Commissioner(Appeals) who vide Order-in-Appeal No. MUN-CUSTM-000-APP-002-17-18 dated 07.04.2017 has remitted the matter w....

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....he consignment in the present case is stock lot of Jute Bags, therefore, the basis for enhancement of the value is not correct. In respect of his submission, he placed reliance on the following Judgments: Commissioner of Customs Import Mumbai Vs. Ganpati Overseas 2023 SCC OnLine SC 1259 KVS Traders and others Vs. CCE Jamnagar (Preventive) final order No. A/11104-11106/2023 dated 03.05.2023. 3. Shri R R Kurup, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the following judgment: Lan Eseda Industries LTD. V. Commissioner Of Customs, Mumbai-2010 (258) ELT 3 (SC) 4. We have carefully considered the submission made by both the sides a....