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TMI Blog2017 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... n of independent experts was duly obtained for arriving at the correct assessable value. It was also observed that Shri D K Bangad, apart from being an officer, was also a qualified stones expert and since he was not anyway involved in the investigation / adjudication of this case, he was also an independent Member - the valuation of the imported goods has been done as per law - appeal dismissed - decided against appellant. - Customs Appeal No.50789-50791 of 2017 - C/A/56478-56480/2017-CU[DB] - Dated:- 11-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri B L Sharma, Consultant for the Appellants Shri K Poddar, DR for the Respondent ORDER Per: V. Padmanabhan Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential duty because of under-valuation. When the issue was carried to the Commissioner (Appeals), he upheld the lower authorities order. Aggrieved, the present appeals have been filed by both, appellant firms as well as Shri Sunil Batwara, partner which are being decided through this common order. 3. With the above background, we heard Shri B L Sharma, consultant on behalf of the appellants and Shri K Poddar DR for the Department. 4. Learned Counsel for the appellants submitted that the valuation of the seized goods was not done properly. He argued that the Valuer Shri Rajesh Dhamani had indicated the value of gems of size 3.5 mm to 8 mm whereas the goods seized were of sizes 1.00 mm to 3.00 mm. He further challenged the valuation ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove facts, the modus operandi adopted by the appellants stand established. 7. The declared transaction value in the Bill of Entry have been rejected by the lower authorities. In the light of the fact that branded gems were imported separately and the corresponding packing material, with the brand names to be used for vacuum packing, have been imported separately. During search, the departmental officers also found the gems being packed in such packing material to be sold at higher prices. The under-valuation of the imported gems also stand admitted by the partner. We find that the above facts give full justification for rejection of the assessable value. 8. The revaluation of the imported goods has been done by the duly constituted C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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