2011 (5) TMI 794

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..... Shri. M.S.Murthy, Advocate, for respondent Per: S.S. Kang 1. Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The issue involved in this appeal is in respect of valuation of goods, which were declared by the importer as marble carving and statues. The value declared by the respondent is not accepted by the Revenue and the adjudi .....

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..... eing cleared in this Customs House at the rate of U.S. $ 300 per M.T. Taking into consideration all the wastage, insurance, delicate packing, labour charges etc. the value of these marbles should be at least two times of this raw material price i.e. not less than U.S. $ 600 per M.T and accordingly, I am of the view that the loading should be restricted to 50% in this case. The impugned order is mo .....

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