2023 (7) TMI 1647

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..... Debnath, Authorised Representative. For the Respondent : Shri Biswajit Mukherjee & Shri Soumyajit Misra, both Advocates. ORDER PER ASHOK JINDAL : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent has imported Zinc Skimming/Ash through Kolkata Port during the year 2003-2004. An investigation was conducted by DRI on 12.07.2007. Cer....

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....with the Bill of Entry for assessment. Considering the above said invoices, for Bill of Entry dated 08.08.2003, the price of Zinc Skimming of the said import consignment works out at the rate of US$ 585 per MT. Therefore, the case of the undervaluation was booked against the respondent and it was adjudicated by the Adjudicating Authority and the Adjudicating Authority in the absence of authenticit....

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....oods Private Limited Vs. Commissioner of Customs, Visakhapatnam reported in 2006 (204) ELT 288 (Tri.- Bangalore), held that the document which do not bear the seal or the signature of the competent person, is not admissible as evidence under Section 138 of the Customs Act, 1962. Admittedly, the Invoice No. 407 found from Consulate General of India, New York is bearing no seal or signature of ....