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TMI Blog2017 (2) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... vestigation carried out by the SIIB unit of this Custom House which shows that after throught investigation and on the basis of contemporaneous invoices available in the said SIIB unit they prepared the chart of the said item thickness-wise and forwarded the same to the concerned group with the direction to load the value on the basis of the chart prepared and evidence available with them in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The issue is regarding the valuation of the goods imported by the appellant. Lower authorities have loaded the value and appellant discharged the Customs duty as per the loaded value. On perusal of the grounds of appeal we find that no case is made out by the appellant especially on the following findings as recorded by the first appellate authority. I have gone through the records of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the loading of the value by the group concerned. I find that the appellant themselves pointed out in the statement of facts that dept. has fixed the fair international price for the assessment of the said item as per the direction given by the SIIB unit on the basis of investigation carried out by the said unit. I find that the appellant has pointed out in the grounds of appeals that deptt. Has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of contemporaneous invoices. In view of the above observations, I find that original assessment is in order, legal and correct, Hence I reject the appeals filed by the appellant. 4.1 The above findings clearly indicate that the appellant had not contented the matter on merits as is evident from the grounds of appeal. We do not find any reason to interfere in the impugned order. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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