2018 (5) TMI 996

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..... : Ramesh Nair The facts of the case are that the appellants have imported Gambier Extracts from Indonesia and the value of UU$ 1400 PMT was declared under 3 Bills of Entry bearing No. 12972 & 12982 both dated 29.5.1998 and 7871 dated 3.6.1998. The goods were provisionally cleared, pending investigation into the valuation aspect, taking PD Bond for differential duty between US$ 3400 PMT and decla .....

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..... f contemporaneous imports of February and March, 1998 was relied upon, whereas the appellant's import is of May and June, 1998. Therefore, the contemporaneous import as relied upon is not of the same period. He submits that remittance against the import was correctly made as per the value declared by the appellant and no evidence of extra consideration was found. He also submits that during th .....

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..... ancement of the value to US$ 2200 PMT. 4. Ms. Trupti D Chavan, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides. We find that the appellant has made detailed submission with some other Bills of Entry of the relevant period, wherein the value US$ 1350 PMT was dec .....

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