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TMI Blog2013 (5) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons to doubt the correctness of the declared transaction value. In this case no reasons have been given by the assessing officer for rejecting the declared value and enhancing the per unit price. Also bill of entry relied for rejecting the declared value and enhancing the same is in respect of goods classifiable under sub heading 84733030 which covers the printed circuit board while the goods imported in this case are plain mother boards classifiable under 84733020 and thus bill of entry relied upon by the department is also not applicable to this consignment. In favour of assessee. - Appeal No. 650 of 2008 - Final Order No. 56055/2013-Cus(BR)(PB) - Dated:- 22-3-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported were P 4 mother board with Code No. 845 G printed on each of them and the same code number is mentioned in the Bill of entry relied upon by the Department. 4. Shri K.K. Sharma, learned Counsel for the respondent, pleaded that there is no evidence of contemporaneous import of identical or similar goods at a higher price and declared value of the goods has been arbitrarily enhanced by the Assistant Commissioner without any evidence, that the Bill of entry which is relied upon by the Department mention the tariff classification of the goods as 84733030 which covers other mounted printed circuit boards while the tariff classification of the goods imported in the consignment, in question, as mentioned in the Bill of entry is 847 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 of the valuation Rule had come to conclusion that there are reasons to doubt the correctness of the declared transaction value. In fact, in this case no reasons have been given by the assessing officer for rejecting the declared value and enhancing the per unit price from 16USD to 26.85 USD. We also find that bill of entry which is relied upon by the department for rejecting the declared value and enhancing the same is in respect of goods classifiable under sub heading 84733030 which covers the printed circuit board while the goods imported in this case are plain mother boards classifiable under 84733020 and thus bill of entry relied upon by the department is also not applicable to this consignment. We therefore do not find any infirmit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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