2023 (11) TMI 971

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..... import - HELD THAT:- It is found that description declared by the appellant as Mulberry Raw Silk in hanks 20/22 D 3A/4A grade and above , whereas the description of the Bill of Entry which has been relied upon by the adjudicating authority is Mulberry Raw Silk yarn 20/22 D 3A/4A grade and above . It is found that the description of the goods is altogether different as the description declared .....

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..... impugned order wherein the value of the goods imported has been enhanced. 2. The facts of the case are that the appellant filed four Bills of Entry dated 26.03.2014 declaring the goods as Mulberry Raw Silk in hanks 20/22 D 3A grade and above and declared the value of USD 38/Kg (CIF) in each case. 3. The revenue is of the view that in March 2012, the import of Mulberry Raw Silk in hanks 20 .....

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..... cating authority has relied on the imports at Chennai Port during the same period, but it is not described whether those goods are identical or similar goods. Further, prior to import of these impugned goods within six months, the goods have been cleared at a value of US $ 38 per Kg. at Calcutta Port, therefore, the said value is the correct value, which is to be taken into consideration. 5. On .....

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