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Showing contexts for: PALM ACID OIL in M/S Nahar Industrial Enterprises ... vs Cc, Amritsar on 13 March, 2008Matching Fragments
Per M. Veeraiyan:
These appeals involve a common issue and, therefore, are being disposed of through a common order.
2. Heard both sides.
3. The appellants imported item described as Palm Acid Oil of Malaysian origin and declared the price as 146 US$ PMT in two cases and as 150 US$ in the other case. They also produced contracts with the suppliers substantiating the transaction values. The Department relied on a contemporaneous import of the same commodity namely, Palm Acid Oil, also of Malaysia origin and imported through Mumbai Custom and enhanced the value. The appellants sought for the copy of the bill of entry relied upon for enhancement along with the connected commercial invoice/ contract relating to such contemporaneous import. Admittedly, the Department produced only the bill of entry relied upon but not the connected documents to the appellants at the time of adjudication.