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TMI Blog2019 (10) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... higher. It is stated by him that he has made remittances to the foreign supplier through bank at unit price of USD 750 as declared in the Bills-of-Entry only. The export documents are not in English and contain only some English words. The discrepancy alleged in the export declaration made by exporter is sought to be corroborated by the statement of the appellant, but he has denied any knowledge. Further, the consideration is received through Bank - Therefore, the discrepancies in the export declaration are not sufficient evidence to reject the transaction value. The Tribunal, while disposing of a batch of cases in regard to similar imports of the very same goods and where similar evidence was adduced by the Department, had held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts were paid to the supplier through banking channels. 2.2.1 He submitted that there are no grounds for rejecting the invoiced value. That in a batch of import of similar goods whereupon proceedings were initiated by the Mumbai Customs, the Tribunal had occasion to analyze similar set of facts to hold that there are no grounds for rejecting the transaction value. The evidences relied on by the Department for enhancing the value were also considered and held to be unacceptable. The said decision was followed by the Tribunal in the case of M/s. Unik Traders Vs. Commissioner of Customs, Tuticorin vide Final Order Nos. 42322-42323 of 2017 dated 10.10.2017 2.2.2 He relied on the decision of M/s. Gupta Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Diamond Traders. 3.2 He also submitted that the transaction value has been rightly rejected by the Department and the demand of duty, confiscation of goods and the imposition of penalties are legal and proper. 4. Heard both sides. 5.1 The main evidence relied upon by the Department is the details (two export declarations) received from Turkish Customs. It is submitted by the Ld. A.R. for the Department that although all the documents except the Phytosanitary Certificate in respect of sets of documents are in language other than English, some of them contain English words. He points out that the words Diamond Traders, 40 Acharappan Street, Chennai 600 001 , KGS NETT , USD/MT , USD , FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodity Trade Statistics Data (Comtrade) is also relied by the Department to enhance the value. 7. The Tribunal, while disposing of a batch of cases in regard to similar imports of the very same goods and where similar evidence was adduced by the Department, had held that the transaction value cannot be rejected on the basis of such evidence. In the Final Order dated 10.10.2017 in the case of M/s. Unik Traders (supra), the Tribunal has set aside the demand which was raised by relying upon the value shown in Comtrade and Public Ledger (U.K.) 8. Appreciating the facts of the case and following the above decision, we are of the considered opinion that the demand cannot sustain. The impugned orders are set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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