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TMI Blog2016 (10) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... t US$ 158 per MT. We find that the subject goods have been imported at Cochin Port and the value cited for comparison by the Revenue is for the goods which were imported at Tuticorin Port. Further, Revenue does not mention anything about quality and quantity of the goods with which the comparison has been made - The importer-appellant produced the relevant documents in support of the invoice value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT Per : Ashok K. Arya 1. M/s. KSE Ltd. is in appeal against the Commissioner (A) s orders No.427 528 of 2006, both dated 27.11.2006. 2. The matter pertains to the enhancement of value of the item Copra Expeller Cake where values of US$ 145 and US$ 142 per MT have been enhanced to US$ 158 per MT. The Revenue cites the main reason for enhancement of the value as the contempor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors such as oil content, appearance, colour, powder content, FFA, moisture etc. Further it was pointed out that when CEC is imported in gunny bags, the unit price is lower than those imported in containers (Tuticorin Port). (v) The appellant produced the following documents in support of the transaction value declared by them: a. The contract executed between the appellant ndt he importer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in case of Eicher Tractors Ltd. vs. CC, Mumbai: 2000 (122) E.L.T. 321 (S.C.) and CESTAT Bangalore s decision in the case of Global Industries vs. CC, Cochin: 2011 (272) E.L.T. 724 (Tri.-Bang.). 4. Revenue has been represented by the learned AR, Shri Mohammed Yousuf, who reiterated the findings given by the lower Revenue authorities. 5. We have carefully considered the facts of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not have sufficient legal justification to sustain the enhancement of the values; the enhancement of values ordered by the impugned orders appears to be more in the nature of an arbitrary act; and therefore, it is unsustainable. The Hon ble Supreme Court s decision in the case of Eicher Tractors (supra) and CESTAT Bangalore s decision in the case of Global Industries (supra) support our stand t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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