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Issues involved:
1. Assessment of goods on the impugned Bill of Entry based on values obtained from the manufacturer's website. 2. Comparison of assessment with other Bill of Entry by the same class of importers. 3. Re-assessment directive by the Appellate Tribunal. 4. Consideration of valuation of the deck mechanism imported. 5. Application of decision in Sony India Ltd. v. CC, 2002 (143) E.L.T. 411 (Tri. - LB). 6. Completion of re-assessment within a specified timeline. The judgment by the Appellate Tribunal CESTAT, Mumbai addressed the issue of the assessment of goods on the impugned Bill of Entry, which was based on values obtained from the manufacturer's website. The Tribunal noted that such assessment could not be upheld, especially when other Bill of Entry by the same class of importers and goods during the same period had been assessed at lower prices by the same Group of Officers at Nhava Sheva. Consequently, the Tribunal set aside the order under appeal and remanded the matter back to the original authority for re-assessment. The Tribunal directed the original authority to provide definite reasons for not accepting the lowest accepted assessable value of the transaction for the same goods and to reconsider the valuation of the deck mechanism imported. The Tribunal specifically referred to the decision in Sony India Ltd. v. CC, 2002 (143) E.L.T. 411 (Tri. - LB) for guidance in this regard, highlighting the absence of reasons to support allegations of mala fide as found by the lower authorities. The Appellate Tribunal allowed the appeal and directed the original assessment authority to complete the re-assessment within thirty days from the receipt of the order, emphasizing the urgency due to the consignment being live. Additionally, the Tribunal ordered that a copy of the order be served Dasti for compliance purposes, ensuring that all relevant parties are informed of the decision. The judgment was pronounced in court, indicating the finality and official nature of the decision.
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