9911796707
TMI Blog2016 (11) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... f, AR For the Respondent ORDER Per V. Padmanabhan The present appeals are filed against the order dated 4.5.2006 passed by Commissioner (Appeal) in which the appeals against three Orders-in-Original dealing with three bills of entry have been disposed of. The appellant/importer filed bills of entry for clearance of 3000 Tonnes of Indonesia Copra Expeller Cake valued at US $ 146 per MT. As the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he additional 1000 MTs was US$ 165 per MT. Both supplies took place in the same vessel and arrived at Cochin Port. The importer filed three bills of entry covering the cargo sold at US $ 146 per MT and another two bills of entry covering the cargo sold at US $ 165 per MT. The customs authorities assessed all the consignments fixing the value at US $ 165 per MT. This has been challenged this on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction value. They have placed reliance on the following case laws: (i) Eicher Tractors Ltd. vs. CC, Mumbai: 2000 (122) E.L.T. 321 (S.C.) (ii) Alfa Traders vs. CC, Cochin: 2007 (217) E.L.T. 437 (Tri.-Bang.) (iii) Final Order No. 20971-20972/2016 dated 7.10.2016 in the case of M/s. KSE Ltd. vs. CC, Cochin. 4. The learned DR on the other hand reiterated the findings given by the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is the price paid for the balance 1000 MT. We find that the Revenue authorities have enhanced the value without giving proper justification for rejecting the transaction values. The enhancement of values ordered by the lower authorities appears to be in the nature of arbitrary and triggered by the fact that some goods stand imported by the importer in the same vessel at different prices. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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