9911796707
TMI Blog2009 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order has been passed by the authorities below arbitrarily and without any proper basis for adopting and justifying 50% addition of over and above the price disclosed by the importer. - It is pertinent to note that, though, in some cases, the unit price by the supplier is disclosed at same rate as procurement price in respect of same imported goods, but that will not be the basis for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd suffice to refer to only one ground, namely, violation on the part of the authorities below to comply with the requirement of Rule 8 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, in spite of the fact that the determination of the value of the imported goods was in terms of the said Rule 8. 4. It is the contention on behalf of the appellant that, the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es preceding the Rule 8, the value shall be determined using reasonable means consistent with the principles and general provisions of the said Rules and sub-section (1) of Section 14 of the Customs Act, 1962 and on the basis of data available in India. Obviously, in terms of said Rule 8, though it is permissible for the authorities to determine the value using reasonable means consistent with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of the value of the imported goods. However, the impugned order nowhere discloses reference to any data in relation to the value of the similar such imported goods. Being so, the appellant is justified in contending that, the impugned order has been passed by the authorities below arbitrarily and without any proper basis for adopting and justifying 50% addition of over and above the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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