2017 (7) TMI 182

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..... o discredit the declared value - No cogent explanation has been afforded by the appellant to justify the condition in which unduly high discount was accorded in the negotiation - The contemporaneous nature of the goods imported for the purposes of comparison of valuation do not appear to be in doubt. The adjudicating authority has gone on to adopt a ‘contemporaneous price’ for the levy of duty .....

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..... nt ORDER Per: C J Mathew The dispute in these appeals pertains to the valuation of eight consignments of compressed natural gas (CNG) kits and cylinders imported by M/s Hitech Instrumentation (P) Ltd between April 2000 and July 2001 which the Commissioner of Customs (EP), Mumbai vide order-in-original no.3/2007/CAC/CC/K AP dated 8 January 2007 held to be reliable for recovery o .....

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..... pped directly to the importer. Based on value of contemporaneous imports, the assessable value was enhanced in accordance with rule 5 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. 3. Learned Counsel for appellants places reliance on the decision of the Hon ble Supreme Court in Eicher Tractors Ltd v. Commissioner of Customs, Mumbai [2000 (122) ELT 321 (SC)] and .....

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..... thority and placed reliance on the decision of the Tribunal in Commissioner of Customs, Pune v. Shri Hari Corporation [2014 (307) ELT 771 (Tri-Mumbai)] to contend that the failure of the importer to produce pricelist of manufacturer squarely placed the onus of establishing that there was no undervaluation upon the appellant. 5. We find that elaborate reasons have been recorded in the impugn .....

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..... e on record the bills of entry from which it was sourced as well as the manner in which that assessment was compliant with the valuation provisions. This has specifically been pointed out by Learned Counsel. 7. In order that the adjudication order is seen to be legal and proper, it is necessary that this glaring lack be rectified by examination of the bills of entry pertaining to imports effect .....

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