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TMI Blog2019 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, devoid of any scope for comparison with prices of identical or similar goods. The lower authorities have also held, without being controverted by the importer, that the goods in question were ordered by, and belong to, the present appellant whereas the documents were filed by another entity. In these circumstances, the declared value is undoubtedly in breach of the parameters that govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew In this appeal of Shri Yusuf Chasmewala against order-in-appeal no. 158(GR.VI)/2011(JNCH)/IMP-118 dated 11th April 2011 of Commissioner of Customs (Appeals), Nhava Sheva, Mumbai II, challenge is to the duty liability, as determined by the original authority, arising from enhancement of assessment value to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, liable to proceed under the Rules. He points out that the show cause notice proceeds on the assumption that rule 7 of the said Rules was liable to be invoked directly and, that too, despite not being in consonance with the prescription of the time period contained therein. He contends that the market survey was undertaken more than six month after the import of the goods against the time-frame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vident from the manner in which the findings have been recorded. 4. We find that the imported goods are said to be unbranded and, therefore, devoid of any scope for comparison with prices of identical or similar goods. We also found that the lower authorities have held, without being controverted by the importer, that the goods in question were ordered by, and belong to, the present appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Recourse to the best judgment that appears to have led to this re-determination was not under challenge in the grounds of appeal or oral submissions as recorded. Accordingly, we hold that the appellants had not made out a case for discarding of the best judgment value adopted in the order of the lower authority and accepted by the first appellate authority. A challenge in that direction at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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