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TMI Blog2009 (2) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... er Authority. The goods were supplied by AM International, Dubai, UAE and country of origin declared is Romania. The total quantity of goods in all 5 Bills of Entry is 1043.169, 1025.165, 1012.137, 1019.299 and 954.625 M.T. respectively and total number of plates imported is 1281. 3. The Appellants have submitted that the goods were shipped in the vessel M.V. Silver Star on 30-12-2008. The goods were imported under a contract no. D07100971 and Addendum No. 10067420 dated 4-12-2008 and against L.C. No. 0032 FLCDA080095. This Appeal has been filed on an urgent basis as the goods are under clearance. The Appellant through their Advocates has sent letter expressing the urgency of the matter and sought urgent hearing, being a live case. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle contemporaneous evidence of comparable import is noticed in the customs house and hence the declared value has to be accepted which is also the mandate of law. During hearing Shri Yogesh Rohira Advocate, i/b. Shri Sujay N. Kantawala, Advocate appeared before me and reiterated the appeal memorandum submissions. 6. I have carefully perused the evidence on record as also the documents filed in the Appeal memo. I also find that there appears to be no proper consideration by the lower authority to the submissions made, in the ex parte order. The Lower Authority has not correctly appreciated and understood the fact of this huge quantity and has not brought a single contemporaneous import to the notice of the Importer/Appellant which can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument of the Appellant on this ground. 10. The adjudicating Authority has not at all discussed the quantities imported by Standard Galra or BHEL. The Appellant in the present consignment has imported 5000 MT s. Two more consignments of 4000 MT s each are in pipeline. The Lower Authority has incorrectly placed reliance on an import made by Mazgaon Docks Limited at US $ 892 MT vide bill of entry dated 4-2-09. The Appellant has in the Appeal memo stated that the contract entered into by Mazgaon Dock was in November 2007 and the quantity was 3000 MTs only. The present solitary Bill of Entry ultimately relied upon by the Lower Authority was of 8.63 MTs approx. Thus quantity-wise also it is not comparable. 11. In the circumstances, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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