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TMI Blog2013 (11) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and his description and all relevant parameters for determining value are same and period of import is contemporaneous. Comparison with one of entry in a database without adequate specification of parameters can lead to unjustifiable results - Therefore there is no need to stay the operation of the order - Stay of refund denied. - C/337/12 - - - Dated:- 25-2-2013 - Pradip Kumar Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the goods shown in the invoice which described the goods to be "interlining fabric" which is a cheaper variety of fabric. The department looked for value of comparable goods which were being imported at Nava Sheva Port, Mumbai and adopted the value of one such consignment Flock fabrics for which the value was found to be declared as Rs.69.63 per mtr. The adjudicating authority increased th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition to stop refund of excess duty paid at the time of clearance of the goods. 3. Appearing for Revenue, Ld. AR submits that that the very fact that there was a mismatch between the declaration in the Bill of Entry and description of the goods in accompanying invoice shows that there was intention to mis-declare the value. He concedes that the quantity imported in this consignment is almost 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar goods were imported at the same price declared by appellant at Tuticorin. He also pleaded that staying the refund of the customs duty paid will cause serious prejudice to the small trader in a case where revenue has no evidence to support undervaluation. 5. Considered the arguments on both sides. We are prima facie of the view that goods like textile fabrics cannot be compared without sample ..... X X X X Extracts X X X X X X X X Extracts X X X X
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