9911796707
TMI Blog2012 (11) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not arise. The appellant himself is a regular importer of the same goods and the appellant is produced at least 50 bills of entry of the same goods during the impugned period. Therefore, the same has not been considered by the adjudicating authority while assessing the goods. Therefore, the decision taken by the adjudicating authority as well as the lower appellate authority is not sustainable when there is an evidence on record produced by the appellant that contemporaneous imports of the impugned goods during the impugned period is available at 0.12 US $ per Kg. for the similar goods. Also that the appellant has imported goods at a price of 0.13 US $ per Kg. in the impugned bills of entry. Therefore, the loading of value on the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. 631764 15/12/07 Worn Clothing 19100 0.230 Japan 1,76,812 3. 632794 17/12/07 Worn Clothing 21538 0.13 (GBP) UK 1,76,812 4. 622144 08/12/07 Worn Clothing 26296 0.20 (Euro) France 3,14,723 Total 9,25,062 3. The appellant could not produce the manufacturer s invoice, letter of credit, etc., which were called for by the department and stated that they were not having the manufacturer s invoice and that the goods were not covered by any letter of credit as the goods were only textile scrap/rags which they intended to use for reclaiming fiber and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnishing any evidence of contemporaneous imports. Further, the bills of entry relied upon by the adjudicating authority is of similar goods imported by another 100% EOU on the same value but the value was loaded by the adjudicating authority, which was not objected to by the importer, therefore, the same cannot be used for comparison. It is also submitted that the appellant themselves are the regular importer of the impugned goods and they have produced 50 bills of entry of the same goods imported from various countries during the impugned period which shows the price of the similar goods ranging between US $ 0.122, 0.241. If the value is to be adopted for the goods imported by the appellant in another bills of entry during the impugned pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls of entry of the same goods during the impugned period. Therefore, the same has not been considered by the adjudicating authority while assessing the goods. Therefore, the decision taken by the adjudicating authority as well as the lower appellate authority is not sustainable when there is an evidence on record produced by the appellant that contemporaneous imports of the impugned goods during the impugned period is available at 0.12 US $ per Kg. for the similar goods. We have also noted that the appellant has imported goods at a price of 0.13 US $ per Kg. in the impugned bills of entry. Therefore, the loading of value on the declared price in the bills of entry is not sustainable when the price of similar goods for the same period i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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