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2017 (1) TMI 138 - AT - CustomsValuation of imported goods - camphor powder - enhancement of value based on contemporaneous invoices from US 1550 PMT to 1890PMT - Held that - the lower authorities were in error in loading the value of the goods imported by the appellant without producing any evidence of the contemporaneous imports for that value - the loading of the value by the lower authorities in respect of the same goods imported from the same supplier is incorrect. We set aside the impugned order and hold that the declared value of US 1550 PMT is the correct transaction value - appeal disposed off - decided in favor of appellant.
Issues:
Enhancement of value in respect of camphor powder (synthetic) imported by the appellant. Detailed Analysis: The appeal was made against an Order-in-Appeal dated 22.06.2006 regarding the enhancement of the value of camphor powder imported by the appellant. The adjudicating authority increased the declared value from US $1550 PMT to 1890 PMT based on contemporaneous invoices. The appellant argued that they were not provided with these invoices but presented bills of entry from the same supplier with the same declared value. The Departmental Representative supported the lower authorities' findings. Upon review, it was found that the authorities erred in enhancing the value without evidence of contemporaneous imports for that value. The adjudicating authority relied on a bill of entry from another importer with a similar value, but without sufficient details to compare. In contrast, the appellant provided bills of entry from the same supplier with the same declared value, which the department had previously accepted. The Tribunal concluded that the loading of value by the lower authorities was incorrect, and the declared value of US $1550 PMT should be accepted as the correct transaction value. Therefore, the impugned order was set aside, and the correct value was determined to be US $1550 PMT, with instructions for the assessment to be done accordingly and any consequential relief to be provided to the appellant.
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