2017 (1) TMI 205

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..... ent Per : Ramesh Nair The appellant filed Bill of Entry No. 713681 date 6-10-04 for clearance of "Crude naphthalene" at declared price of US$ 550/ PMT(CIF). As per the lower authority the price was low compared to the contemporaneous import, hence the same was enhanced by $ 25. During examination, the said goods were found to be refined naphthalene and the value of the same is approximately, $ 1 .....

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..... ned naphthalene which is in common parlance treated are crude naphthalene therefore the therefore the same was declared correctly and being reject material the price of $ 550 is correct and cannot be compared with the refined naphthalene therefore the value was enhanced arbitrarily, which was not correct. He placed reliance of following judgments: (a) Talwar Bros.(P) Ltd Vs. Collector of Customs[ .....

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..... ue to the rejection, therefore it cannot be treated as crude naphthalene. The analysis report made it very clear that it is 97.35 % purity therefore it cannot be said that it is crude naphthalene. In this facts, it is very clear that appellant has mis-declared the goods as crude naphthalene whereas the goods is refined naphthalene. Obviously the value of refined naphthalene is higher than the crud .....

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