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TMI Blog2004 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... e relates to valuation of 10,000 metres of Korean Fabrics imported by M/s. Sree Nakoda Impex, Nellore in December, 1991. The price declared by the importer was enhanced based on purported contemporaneous import of similar goods at Chennai, and goods assessed to customs duty. Appellant importer contested the enhancement of the value before the Tribunal holding that the comparison was not with simil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 251228, dated 14-12-1999. Perusal of the documents relating to the clearance of the said goods indicate that those goods were classified by Chennai Customs vide CTH 5902.20 i.e. as tyre cord fabric. Since the goods in question are not tyre cord fabrics, the above referred invoice is of no relevance. At the time of personal hearing the importer's representatives were shown a copy of invoice No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dubai are not available. Keeping in mind all these factors such as (1) the invoice Aqua Trading, Dubai is not contemporaneous, (2) the supplier of those goods are a trading company from a different country, (3) the goods in question are supplied directly by the manufacturer of the goods, (4) the goods in question do not have the brand name of any reputed company, and (5) that there is likely to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment imported under Bill of Entry No. 251228, dated 14-12-1999. The impugned order makes it clear that, on verification, the goods were found to be tyre cord fabrics. Thus, comparison was not made with similar goods. 4. From the facts as revealed from the records it is clear that Revenue has no case justifying any interference with the order passed by the Commissioner. A mere enhancement of as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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