9911796707
TMI Blog2013 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... . That being the case it is not proper to hold that the goods were mis-declared. The real issue in this case is not the description of the goods per se because even if the goods are Semi- Refined Paraffin Wax, there is no prohibition on its import. Revenue is trying to establish their case of mis-declaration of description to prove their contention that the value has been mis-declared. At the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Import and Export Co. Ltd., Wuhan, China and the value was declared as US $ 550 PMT. 2. The Revenue was of the view that price declared was low and the correct value should have been US $ 695 PMT considering the goods imported under bill of entry No. 655296, dated 26-12-2005 for importing same item from the same country of origin at Jawahar Lal Nehru Port, Mumbai. 3. The AR for Revenue subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the order the respondent filed an appeal with Commissioner (Appeal). The Commissioner (Appeal) was of the view that Revenue had not been able to establish any mis-declaration. He also held that Revenue has not produced any reason to reject the transaction value declared. Further he held that Revenue has not demonstrated the quality and specification of the goods of which prices were compared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mis-declaration is established, Rule 10A of Customs Valuation (Determination of Value of Imported Goods) Rules, 1988 authorized rejection of transaction value. 8. The Ld. AR also submitted that the Commissioner (Appeal) has held that organic acidity of goods was not tested to find out whether the goods were in fact semi-refined. It is the contention of the Revenue that the measure of organic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods per se because even if the goods are Semi- Refined Paraffin Wax, there is no prohibition on its import. Revenue is trying to establish their case of mis-declaration of description to prove their contention that the value has been mis-declared. At the same time Revenue has no evidence to show whether the goods of which prices were taken for comparison was identical goods or similar goods com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
