OM DRISHIAN INTERNATIONAL LTD. Vs. CCE

JUDGEMENT

(1.) ALL the appeals are being disposed by a common order as the issue involved is identical.

(2.) AFTER hearing both the sides, we find that the appellants imported five consignments of Chinese origin ball bearings of various types and filed different bills of entries. The goods were examined alongwith the examination of the relevant documents and the same were found to be as per invoice, packing lists and bill of lading etc.

(3.) TRIBUNAL in the case of Commissioner of Customs, New Delhi vs. Nath International reported in : 2013(289) E.L.T. 305 (Tri. Del.) has considered an identical situation and has held that the instruction issued by the Commissioner of Customs (Import), Mumbai cannot be solely adopted for enhancing the assessable value without first rejecting the transaction value and the invoice value. Further it was held that such enhancement, without examining the quality of the goods and the size of the ball bearings etc. which were of different sizes, cannot be held to be justifiable.