2023 (12) TMI 1178

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....wivedi, Advocate for the Appellant Mr. S. Debnath, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant has imported glass chatons classifiable under CTH 70181090 from China. They have filed the Bill of Entry dated 16/01/2012. The rate adopted by the Appellant is as under:- SI No. Variety Rate in USD per gross 1. PP-21 .124 2. PP2....

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....ular point of time nor did they consider the NIDP data to enhance the value. They have adopted a different method by sending two of their officials to gather market information about the goods being traded in India. The officials have given their Markets Survey Report on 2/11/2011. The average price mentioned on this rate has been worked out and the enhanced value has been arrived at for charging ....

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....s of identical goods from China as can be seen from Page 8 of the reply to Show Cause Notice filed by the Appellant. Inspite of having such data, still the Department has sent their officials to conduct the Market Survey. It is not known as to how this market survey was conducted. The survey report submitted by them does not give the detail of any purchase or sale Invoice which has been taken as p....