9911796707
TMI Blog2012 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Mathew John, Member (T)]. - The Respondents imported old and used CPU, monitors and power supply system of computers and filed Bill of Entry No. 468583 dated 17-4-2007 in ICD, Tughlakabad. At the time of assessment of the Bill of Entry, the Customs held that these were prohibited goods and liable for confiscation under Section 111(d) of the Customs Act, 1962, since the goods were imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst adjudication orders passed by the Commissioner of Customs and for that reason impugned order is not legally sustainable. Revenue also contests that there were contemporaneous imports of identical goods at much higher prices and that is a good reason for rejecting the transaction value as decided by the Calcutta High Court in the case of Atma Ram Agarwalla - 1992 (60) E.L.T. 217 (Cal.-H.C.). Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been placed before us. The Respondents went in appeal to the Commissioner (Appeals) only in respect of the increase in value ordered by the assessing officer and such order was passed on the Bill of Entry. It has been held by the Courts that an assessment order on the Bill of Entry is itself an appealable order and it is such enhancement in value that was agitated before the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside by the Commissioner (Appeals) only is under consideration. The transaction value was rejected without any evidence to suspect bona fide nature of the transaction value. Further the goods are of a type where no other goods could be compared to the goods imported on a reasonable basis. Therefore we are of the view that the order passed by the Commissioner (Appeals) is legal and proper and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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