Enhancement of value unsustained as same price for various other consignments accepted by department

Panchagni Energies Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad) CESTAT Ahmedabad held that enhancement of value unsustainable as approximately same price for various other consignments imported at same time and have same quantity were accepted by the department. Facts- In the instant case importers had imported product described as Ordinary PU belts. The same was declared as invoiced at Rs. 7.48/- per piece. The department placing reliance on NIDB data sought to raise the price to Rs.18.58/-. Further department has also sought to rely on a DGOV Circular F. No. Val/Tech/25/2013 dated 07.08.2013, w...