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TMI Blog2011 (5) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... n supplier is not genuine and the goods having found to be as per the declaration in the invoice, the demand of duty cannot arise - Thus, decided in favour of assessee. - 404 of 2007 (DB), 405 of 2007 (DB), 407 of 2007 (DB) - - - Dated:- 10-5-2011 - Shri M.V.Ravindran, Shri M.Veeraiyan, JJ. Shri Prem Ranjan, Advocate for the respondent. Shri Sonal Bajaj for the appellant. Per. M.V.Ravindran :- All these appeals are filed by the revenue against the impugned orders, i.e., Orders-In-Appeal Nos. CC(A)/CUS/ 42-44/ICD/D-II/07, dated 17/05/2007, No. CC(A)/CUS/31-41/ICD/D-II/07 dated 17/05/2007 and No. CC(A)/ CUS/30/ ICD/D-II/07 dated 17/05/2007. 2. The issue involved in these appeals being same and identical all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods. It is his submission that the observations of Ld. Commissioner (Appeals) that value of the goods was enhanced without any basis is not correct; the value has been worked out based on NIDB data. It is his submission that the transaction value of defective goods/off grade/ seconds/old and used goods/substandard goods cannot be accepted as true value of goods for the purpose of determination Customs Duty. 6. Ld. Counsel appearing for respondents reiterated Commissioner (Appeals) order. 7. After giving due consideration to the submissions made by both the sides, we find that the issue involved in these cases are valuation of imported goods, i.e., acrylic sheets/ defective/off grade/second/old and used goods/ substandard goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not ordinarily be discarded except on the strength of the clear and specific evidence that the invoice is not genuine and that it does not show the real price as has been transacted between the importers and the foreign supplier as has been held by the Hon ble Tribunal in the case of Commissioner of Customs vs. Chem Crown (I) Ltd. 1998(100)ELT/126 (Tri) which was relied upon in 1999(107)ELT/99(Tri) and 2005(187)ELT/94. 8. It can be seen from the above re-produced findings of the Commissioner(Appeals) that the revenue has not been able to produce any evidence, that the invoice price is not genuine and it does not show real price transacted between the importers and the foreign supplier. In the grounds of appeal before the Tribunal also, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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