2010 (7) TMI 409

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..... that: - enhancement of value of goods imported from other suppliers on the basis of invoices of one supplier is not sustainable - demand, redemption fine and penalty on the present Appeal are set aside - Appeal is allowed - CDM/41/2005 - A-475/KOL/2010 - Dated:- 28-7-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY : Shri Sudhir Kumar Mehta, Advocat .....

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..... ared the value as US $ 1.42 and Revenue enhanced the same to 1.95 on the ground that the invoices issued by the same supplier were recovered from the premises of another importer M/s. Purnima Textile at Bangalore which shows the actual price of value of the goods. 3. The contention of Appellant is that the Appellants made import of 4 (four) grades of silk fabric from the same supplier and .....

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..... tention of Revenue is that as the invoices from the same supplier shows the higher rate therefore the value was rightly enhanced. 5. We find that invoices recovered form M/s. Purnima Textile, the other importer at Bangalore is the basis for enhancement. We find that there is a difference in quantity of the goods imported by the Appellant and imported by the Bangalore importer. No investiga .....

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