Enhancement of value unsustained as same price for various other consignments accepted by department
Case Law Details
Case Name : Panchagni Energies Pvt Ltd Vs C.C.-Mundra (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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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 pri
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