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TMI Blog2018 (7) TMI 1881X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue in this Appeal relates to valuation of Prim Hot Roll Coils imported by the Appellant M/s.Arya Ship Breaking Corporation under the Bills of Entry filed by them. The appellant in this appeal is aggrieved by Order-in-Appeal No.106/MCH/AC/Gr.VIIC/2011 dated 12/04/2011 passed by the Commissioner of Customs (Appeals), Mumbai. 2. The brief facts of the case is that the appellant imported Prime H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al by the appellant, the appellate authority upheld the order of enhancement of the order and rejected the appeal. Hence, the appellant is before us. 3. The Ld. Counsel for the appellant submits that both the lower authorities failed to appreciate the fact that the appellant had imported the goods against a contract backed by letter of credit. He further submitted that in arriving at the enhancem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions and case laws placed on record we find that the imported goods namely HR Coils cannot be compared with HR Plates as has been done by both the lower authorities for enhancement of the declared transaction values. The learned Counsel for the appellant has also pointed out that at para 8.3 of the order-in-original were a table of contemporaneous import with description of goods etc. shows th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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