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TMI Blog2001 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-original confirmed to enhance and imposed fine of Rs. 1 lakh and penalty of Rs. 40,000 under Section 112 (a) of the Customs Act. Further, on appeal the importer produced the evidence of contemporaneous imports of the same material at US $ 4.65/mt CIF Mumbai/Calcutta and one Bill of Entry of Chennai. The Commissioner (Appeals) sent a fax message seeking for clarification from Additional Commissioner of Customs, Mumbai regarding the value. It was clarified that the relied Bill of Entry had been finalised at US $ 4.65/mt. On the basis of such communication and in the absence of any evidence of contemporaneous import relied by Revenue, the Commissioner (Appeals) accepted the importers cost. Against the said impugned order the Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cases. He seeks for dismissal of the appeal. 6. On a careful consideration we notice from para 11 of the impugned order that the Commissioner has got the relied Bill of Entries verified through the Customs House Mumbai, Calcutta and Chennai. The finding recorded in para 11 is reproduced : "Taking the first point, I find that the three Bill of Entries cited by the appellants dated 29-12-95, 4-1-96 and 28-12-96 were rejected by the lower authority since the impugned goods were laid on board on 18-5-96 which was more than 90 days period prescribed under the Valuation Rules. With regard to one other Bill of Entry dated 6-6-96 the lower authority observed that there was no indication of provisional assessment. Still she chose to ig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond a period of 90 days but in all these cases, the prices mentioned for similar goods - non-woven coated fabrics unbranded at US$ 4.00 to 4.65 per metre compare well with the price declared in the subject case. Further, in response to the reference made by the Additional Commissioner of Customs, Group III, Chennai on 17-1-97 and 28-1-97, the Additional Commissioner of Customs, Mumbai has clarified vide Fax message received on 27-6-97 that the value seen for the said material P.U. Lining i.e. (Non-woven fabric unbranded) is between US $ 4.00 to US $ 4.65 in CIF and that the said goods have been assessed provisionally for test bond and not for P.D. bond for valuation. He has also stated that in the absence of contemporaneous imports, the va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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