2016 (1) TMI 1140

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..... cogent evidence to the contrary? - Held that: - Once the declared value in one bill of entry is acceptable, there is no warrant in law to penalise the appellant adopting a different MRP for the other Bill of entry when goods are same and import took place at the same time. So far as the redemption fine is concerned, when one bill of entries was agreed to be enhanced to $ 6, the other declared valu .....

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..... urther enhancing to $ 7.5 is unsustainable. 2. Revenue says, $ 7.5 is the proper MRP value permissible to value the consignment. Therefore, Commissioner (Appeals) committed an error without enhancing the value to $ 7.5. 3.1 Record reveals that against one bill of entry, the declared value of $ 6 was acceptable and the other bill of entry at the same time was dealt unequally. To bring harmony .....

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