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TMI Blog2018 (8) TMI 1700X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the imported goods are utilised for export, the quantity imported is irrelevant; nor is it of relevance in the context of the manufactured goods being cleared into the domestic tariff area. Even if the goods are found to be in excess of that declared, benefit of exemption notification should not have been denied. The recovery of duty ordered in the order of the adjudicating authority, as uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter of 16.8 MTs of dichlorobenzidine dihydrochloride and M/s International Shipping Corporation, Custom House Agent against Orders-in-Appeal No: 401(100% EOU)/2010(JNCH)/ EXP-34 and 400(100% EOU)/2010(JNCH)/EXP-33 both dated 13 th December 2010 of Commissioner of Customs (Appeals), Nhava Sheva, which has upheld the orders of the lower authority confirming recovery of differential duty of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was drawn to the invoices which clarified the price of the said goods to be based on 100% of the amino content and that the purchase price of US $ 69,720 (CFR Nhava Sheva) arrived at accordingly. It was also pointed out that the packing list makes it amply clear that the gross weight of 22829.76 kgs was reflected in the bill of entry against which the clearance was sought. 3. Heard the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of duty ordered in the order of the adjudicating authority, as upheld by the appellate authority, is therefore, not correct in law. 5. Learned Counsel has submitted that the imported chemical is to be valued on the basis of its amino content and the enhancement of value to encompass the gross weight is without any basis. It is seen from the orders of the lower authorities that this aspe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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