2014 (3) TMI 458

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..... DB data and the value of contemporaneous import, enhancement of value is not sustainable. Therefore, the case law relied upon by the learned A.R. are not relevant to the facts of this case as no contemporaneous imports are available for the impugned goods. Therefore, the value addition made on the transaction value as declared by the appellants is not justified - Decided in favour of assessee. - C/85597/2013-Mum - Final Order No. A/1101/2013-WZB/C-I(CSTB) - Dated:- 14-5-2013 - Shri Ashok Jindal and S.K. Gaule, JJ. Shri Anil Balani, Advocate, for the Appellant. Shri K.S. Mishra, Addl. Commissioner (A.R.), for the Respondent. ORDER The appellants are in appeal against the impugned order wherein the value of imported goods na .....

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..... e and arbitrarily enhanced the value of imported goods relying on the pricelist of NTN Bearings without any description and perusing of the imported goods. Therefore, the learned Advocate prays that the impugned order is to be set aside. 4.1 To support his contention he placed reliance on Eicher Tractors Ltd. v. Commissioner of Customs - 2000 (122) E.L.T. 321 (S.C.), Motor Industries Co. Ltd. v. Commissioner of Customs - 2009 (244) E.L.T. 4 (S.C.), Commissioner of Customs, Mumbai v. Mahalaxmi Gems - 2008 (231) E.L.T. 198 (S.C.), Commissioner of Customs, Nhava Sheva v. Bharathi Rubber Lining Allied Services P. Ltd. - 2013 (287) E.L.T. 124 (Tri.-Mum.) and Indian Farmers Fertiliser Co-op. Ltd. v. CCE - 2010 (252) E.L.T. 523 (Tri.-Kol.). .....

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..... ce manufacturer s invoice. Further, we find that enhancement of the value is based on NTN price list who is the manufacturer of bearings in Japan. The contention raised by the learned Counsel that without following the procedure under Rule 12 of Customs (Valuation) Rules, 2007, value cannot be rejected. In this matter, at the time of assessment, manufacturer s price list was not asked to be furnished by the appellant by the adjudicating authority. Although the declared transaction value has been rejected on the ground that the value of the Ball Bearings are shown by the traders ridiculously low value and as per NIDB data contemporaneous import. Therefore, we are not convinced with the argument advanced by the learned Counsel that rejection .....

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