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Industrial Exim Pvt Ltd vs Ghaziabad on 8 October, 2018 cites

M/S Venture Impex Pvt. Ltd vs Cc (Import & General), New Delhi on 16 March, 2016

5. Having considered the rival contentions and on perusal of records, we find that in the case of M/s Aarti Impex (supra) there was no Larger Bench constituted and that there was difference of opinion between the Two Members and the difference was referred to Third Member. We find that the facts of the said case are that the importer in the said case imported various goods including ladies and gents footwear, socks and also watch batteries. The value of the same was enhanced on the bases of NIDB Data. The learned Judicial Member in para-6 of the Final Order has made following observations:-
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 7 - Full Document

M/S. Shiva Alloys Pvt. Ltd vs Cc (Icd) New Delhi on 3 January, 2014

Further, we find that this Tribunal in the above sated case of M/s Shiva Alloys Pvt. Ltd. (supra) has held that LME prices are, at best only indicative and are not final and conclusive, to enable relying upon the same for enhancement of value. We, therefore, allow appellant's appeal in so far as valuation aspect is concern. We restore the value declared by the appellant through the said Bill of Entry No.5634075 dated 28.05.2014. We find that in so far as declaration about goods was concerned the appellant 7 APPEAL No.C/52163/2015-CU[DB] declared that they imported 1.68 MTs of Copper Scrap whereas it was found that 2.1304 MTs Copper Scrap was imported and Copper and Iron Scrap were mixed, as found during examination. Therefore, we do not interfere with the impugned order, in so far as the same is concerned about mis-declaration, confiscation, imposition of redemption fine and penalty.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 1 - Full Document
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