2025 (5) TMI 847

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....s and revised the Customs Duty to be paid. 3. Being aggrieved, the Appellant-Revenue has filed an Appeal before the Commissioner (Appeals). The ld.Commissioner (Appeals) set aside the enhancement of value. Against the said order, the Revenue is in appeal. 4. Heard both the parties and considered the submissions. 5. We find that the similar issue has been dealt by this Tribunal in the case of Commissioner of Customs (Port), Kolkata Vs. M/s Bajaj Writing Aid vide Final Order No.77599/2023 dated 31.10.2023 wherein this Tribunal has held as under : "2. Being aggrieved the Appellant had filed an Appeal before the Commissioner (Appeals). The Commissioner (Appeals) has gone through the facts and statutory provisions and has held as under: 2....

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....AT, New Delhi in the case of M/s Margra Industries Vs. Commissioner of Central Excise, Nodia reported in 2007 (216) ELT 710 (Tri Del) has held as, "..................... 10. It is well recognized that quality and price of marble vary vastly depending upon place of occurrence. The Revenue authorities have made comparison of value without taking these aspects into account. The imports were of 'Monaco Brown', 'Diano', 'Mermer Royal Beize' etc. The prices are also varying vastly. In fact, the price of 'Monaco' imported by the appellant under Bill of Entry No. 277105 was higher than the contemporaneous import of the same item at Euro 315. The Revenue has accepted that value and rejected all other values. Clearly, the effort is to assess import....

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....own and set aside and the bills of entry in the impugned appeal are to be assessed at value declared by the appellant. 23. Therefore, I have no hesitation to hold that the enhancement of values done in this case is without having any sanction of law and is thus liable to be set aside outrightly. [Emphasis Supplied] 24. In view of above, the enhancement of values in the present case is not sustainable in the eye of law and accordingly assessment of the impugned bills of entry is ordered at the values declared at invoice value. The appeal is accordingly liable to be allowed with consequential relief." 3. After going through at the submissions of the Ld. Respondent, we find that the Department has not made any attempt to follow the proce....