2006 (11) TMI 500

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..... spondent. [Order per : M. Veeraiyan, Member (T)]. These appeals arise out of order No. 3/2002 (l-Kdl)Cus/Comr(A) Ahd. dated 2-1-2002 and order No. 4/2002 (2-Kdl)Cus/Comr(A) Ahd. dated 2-1-2002 both passed by Commissioner (Appeals), Ahmedabad by which two orders of Dy. Commissioner both dated 14-8-2001 were set aside. The product imported, the value declared and the value enhanced are ide .....

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..... ned in Rule 4(2) of the Customs Valuation Rules, 1988. Moreover, the reasoning that value of the said goods is unrealistic, while keeping in view the cost of raw material and value of the identical goods of A Grade, is a faulty one in as much as the imported goods are a lot of mixed denier and of B Grade. They are stated to be rejected goods during the course of manufacture and hence, it attra .....

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..... e, the order of the original authority in enhancing the value should be restored. 5. The ld. Advocate for the respondent submitted that there is no ground for ignoring the transaction value and adopt cost construction method based on comparable value of raw material cost. The order of the Commissioner (Appeals) deserves to be upheld. 6. We have carefully considered the rival submissions. It is .....

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