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TMI Blog2017 (4) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 6-3-2013 of Commissioner (Appeals), Customs, New Delhi. The appellants imported Triglycidyl Isocyanurate (TGIC) from China and filed bill of entry on 23-11-2010. The unit price declared for Customs duty is US$ 1.05 per K.G. The Assessing Officer entertained a doubt regarding correctness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, the Commissioner (Appeals) upheld the valuation done by the original authority. However, he reduced the fine to Rs. 50,000/- and penalty to Rs. 20,000/-. 2. We have heard both the sides and perused the appeal records. The dispute in the present case is relating to valuation of TGIC imported by the appellant. The ld. Counsel for the appellant submitted that they have imported 4th gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted for valuation of imported items. 3. The ld. AR contested the appeal by stating that nowhere in import document the appellant mentioned any grade or quality of the imported product. Their claim that the quality is 4th grade is not supported. The Department relied upon large number of bills of entry covering import of same items during the relevant time, from the same country. Differenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any loading of value in the past, we note that in RMS, self-assessed bills of entry are subjected to selection for check by system on certain parameters. Non-selection of any bill for scrutiny or verification by the Apprising Officer by itself cannot be quoted as the basis for supporting subsequent clearances on the same value. 4. Regarding adoption of NIDB value to the present case, we n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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