2013 (12) TMI 1042

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered in reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value - for holding any enhancement in assessment value, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hwa and Shri Mathew John, JJ. Shri Amresh Jain, DR, for the Appellant. None, for the Respondent. ORDER Being aggrieved by the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Amresh Jain, learned DR for appellant and none appeared for the respondents. 3. The dispute involved in the present appeal relates to assessable value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mumbai issued Guidelines vide F.No. S/26-757/97-VA dated 12-12-2006 which is reproduced below :- A minimum cut off price at US $ 1.60 per kg is therefore, felt reasonable and fair. Wherever price list/NIDB data is not available or, even if available, is less than the cut off price, it is proposed to adopt the minimum cut off price for assessment of all imports of ball bearings from China at 1. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spute that the customs has power to reject the transaction value and enhance the assessable value in terms of Customs Valuation Rules. However, such rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered in reference to quality, quantity and country of origin with the imports under conside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch as, no evidence of rejection of transaction value stands produced by the authority, we find no reason to interfere with the impugned order of Commissioner (Appeals). Mere reference to Commissioner Mumbai guidelines to enhance the value of ball bearings, without first assessing the quality of the goods is not justified. It stands accepted that the ball bearings were mix and not of uniform sizes. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X