2015 (2) TMI 335

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..... ue is from the imports made by the appellants only and in that case the quantum of import was 2 to 3 times more. Therefore, it cannot be treated as contemporaneous price and the action of the department in enhancing the value is not sustainable in law. Therefore, the impugned order is set aside - Decided in favour of assessee. - C/730-737/2003-Mum - Final Order Nos. A/871-878/2013-WZB/C-I(CSTB) - .....

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..... ority ordered for enhancement of the value @ US $ 210 PMT under Sec. 14(1) of the Customs Act, 1962. Aggrieved, by the same, the appellants filed appeals before the ld. Commissioner (Appeals) who in turn upheld the adjudication order. Hence these appeals. 4. The contention of the appellants is that out of the 8 cases, in 6 cases the country of origin is different and in remaining 2 cases, the c .....

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