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TMI Blog2016 (8) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoice value. Under the existing factual matrix it cannot be held that relied upon documents of imports were of contemporary nature – enhancement not sustainable. Appeal allowed – decided in favor of appellant. - Customs Appeal Nos. 425-426/2005 - FINAL ORDER NO: FO/A/75769-70/16 - Dated:- 3-8-2016 - Shri H. K. Thakur, Technical Member And Shri P. K. Choudhary, Judicial Member Sri S.K. Mehta, Advocate For the Appellant Sri K.C. Jena, A.D.C. (A.R.) For the Respondent ORDER Per SHRI H.K. THAKUR Present appeals have been filed by the appellant against order in original Nos. KOL/CUS/PORT/8/2005 dated-15/09/2004 and KOL/CUS/PORT/9/2005 dated-11/02/2005 both passed by Commr. of Customs, Kolkata as Adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been loaded arbitrarily. 2.3 That the test got done from Superintendence Company of India Pvt. Ltd. is not a substitute for getting the test done through Chief Chemist of the authorised Central Laboratory. 2.4 That this issue of scrap with respect to other imports have been decided by CESTAT in the following cases in favour of importers which have been accepted by the department:- (i) Kishore Kr. Agarwal Vs. C.C. (port), Kolkata [2010 (252) ELT 138 (Tri.-Kolkata)] (ii) Ansun System Consulting Pvt. Ltd. Vs. C.C., Kolkata [2005 (179) ELT 511 (Tri.-Delhi] 3. Shri K.C. Jena (ADC), A.R. appearing on behalf of the appellant stated that classification of the imported goods claimed under Customs Tariff Heading (CTH) 722611 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para-4 of the case law- Kishore Kr. Agarwal Vs. C.C. (Port), Kolkata (supra), passed by this bench on identical facts, are very relevant and are reproduced below: 4. We have carefully considered the submissions from both the sides. The value of the consignments has been enhanced adopting the, value applicable to defective CRGO sheets based on DOV data. The enhancement of value based on DOV data of comparable goods is no doubt an accepted method for customs valuation when the declared value of the goods are not acceptable for valid reasons. However, in the present case the basic dispute is whether or not the goods imported by the Appellant can be considered as defective CRGO sheets as held by the Commissioner. We find that it is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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