2017 (1) TMI 138

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..... : - the lower authorities were in error in loading the value of the goods imported by the appellant without producing any evidence of the contemporaneous imports for that value - the loading of the value by the lower authorities in respect of the same goods imported from the same supplier is incorrect. We set aside the impugned order and hold that the declared value of US $1550 PMT is the correct .....

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..... the value in respect of contemporaneous invoices. On specific query from the bench, ld. counsel submits that these contemporaneous invoices were not given to the appellant; however appellant had during the relevant period produced two bills of entry dated 21.07.2005 and 16.08.2005 in respect of the very same products imported by some other importer. He would draw our attention to the fact that th .....

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..... t of one of the importer called namely Deluxe Petrochem Pvt. Ltd. wherein the value of US $1890 PMT of the said goods was accepted and the said value has been upheld by the first appellate authority. We find that the details of the contemporaneous imports recorded by adjudicating authority are very sketchy. The adjudicating authority has given the bill of entry no. and date and the importers, name .....

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