2002 (7) TMI 161

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....In this Appeal, filed by M/s. Bay Shore Glass Trading Pvt. Ltd. the issue involved is whether the enhancement of assessable value of the goods imported by them is justified. 2. Shri K.P. Dey, learned Advocate, submitted that the Appellants imported glass bowls; that the Department enhanced the value from $ 2.08 per dozen to 49.90 (sic) per dozen and in respect of second items the value had been....

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....y contemporaneous import at higher value and as the value declared was as per manufacturer's invoice, the transaction value as per provisions of Section 14 of the Customs Act be accepted for charging Customs duty. Reliance has been placed on the decision in Kalpana Plastic Pvt. Ltd. v. CC (Port), Calcutta, 2001 (130) E.L.T. 570 (T). 3. Countering the arguments, Shri A.K. Mondal, learned Departm....

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....value has filed claim for refund of duty said to have been paid in excess. It is apparent from the impugned order itself wherein it is mentioned that "The instant Appeal has been filed by M/s. Bayshore Glass Trading Pvt. Ltd. against EDI Bill of Entry No. 132327, dated 16-7-2001 assessed by the Department." It has also been mentioned in the impugned order that "being aggrieved by the above escalat....

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....est that the loaded value was accepted by them only for the purpose of clearance of the goods and that they reserved their right to challenge the same subsequently. The show cause notice in the instant case was issued to them only for the confiscation of the goods and imposition of penalty on them due to misdeclaration of nature of goods and import of the same without specific licence." In the pre....