9911796707
TMI Blog2016 (9) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, Calcutta [1996 (9) TMI 401 - CEGAT, CALCUTTA] has been relied upon where it was held that a quantity of 18 MT of glycerine imported by M/s. Shalimar Paint cannot be held to be contemporary for import of 144 MT of glycerine imported by Appellant Deekay Exports. The case of C.C. New Delhi Vs. D.M. International [2013 (5) TMI 549 - CESTAT NEW DELHI] relied upon where it was held that quality, import of origin, place and time of import are relevant factors and NIDB data cannot be made the basis for enhancement of value. The quantity of tyres imported by the appellant is much more than the quantity imported in the relied upon bill of entry. Further independent Delhi importers have also imported China origin tyres at values lower tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t US $32.10 (per set) FOB QINGDAO or US $39.15 per set CIF. That appellant filed bills of entry but Revenue refused to accept the invoice value. That goods were cleared provisionally by accepting a bond and Bank guarantee as heavy demurrage was being incurred by the appellant. That CIF value of the imported goods was proposed to be enhanced to US$84.20 (CIF) per set on the basis of another 295 sets of tyres of Westride brand imported by M/s. Core International Raipur from China. That appellant furnished 4 bills of entry where similar types of Chinese origin tyres were imported around the same time by the importers but department has totally ignored the same. Learned Advocate made the bench go through these bills of entry filed by other impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the assessable value. 3. Shri S.K. Naskar A.C. (A.R.) appearing on behalf of the Revenue argued that relied upon consignment of M/s. Core International, Raipur is contemporary and are for similar tyres and has been rightly made applicable by the Adjudicating authority and upheld by the first appellate authority. Learned A.R. thus strongly defended the orders passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present appeal is whether or not first appellate authority has correctly loaded the assessable value of the Chinese origin tyres. Revenue has relied upon a Bill of Entry No. 206184 dated 4/10/2004 filed by importer M/s. Core International, Raipur for 295 sets o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials which enable them to perform the same functions and to be commercially interchangeable with the goods being valued having regard to the quality, reputation and the existence of trade mark; (ii) produced in the country in which the goods being valued were produced; and (iii) produced by the same person who produced the goods being valued, or where no such goods are available, goods produced by a different person, but shall not include imported goods where engineering, development work, art work, design work, plan or sketch undertaken in India were completed directly or indirectly by the buyer on these imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestioned. It has not been alleged that it was fabricated or fake or that any relationship existed between the importer and the exporter . It was also held that there was no contemporaneous evidence to prove that the goods imported were overinvoiced. The Tribunal, without going into the question regarding the impartiality of the opinion of the two members of the trade panel, observed that they were the competitors. Tribunal, relying upon a judgment of this Court in the case of Eicher Tractor Ltd. v. Commissioner of Customs reported in 2000 (122) E.L.T. 321, held that the transaction value would have to be accepted until and unless it is shown by some contemporaneous evidence that the price declared in the invoice was not the correct price. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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