Bills of entry relied upon were not made available: CESTAT remanded matter

Banaras Beads Ltd Vs Commissioner of Customs (Export) (CESTAT Mumbai)

Glass Beads (rockies) were imported against bills of entry. Some quantity which is covered by first of bills was re-assessed at US$ 1.60/Kg while consignment in subsequent shipments was re-assessed at US$ 1.75/Kg. This over enhancement of value of glass bead is the subject matter of the dispute. Value was upheld by Commissioner of Customs (Appeals), Mumbai who held that the enhancement on the basis of assessable value of ‘contemporaneous imports’ of ‘similar goods’ in the respective assessment were not to

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