1990 (6) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his is an appeal against the order-in-appeal No. S/49-6/82 SIIB of the Collector of Customs (Appeals), Bombay dated 23rd October, 1982. 2. The appellants imported a consignment of 133 bags containing 3724 kgs. of Star Aniseed Chinese FAQ and declared the value at Rs. 49,163/- CIF Bombay under bill of entry dated 3rd February, 1981. On 7th September, 1981 the business premises of the appellants w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ents relied upon by the lower authorities relate to imports by vessels having containerised facility whereas the impugned imports are imported by a non-containerised vessel. The freight for container cargo is higher than the non-container cargo. Secondly, the goods in question are FAQ quality while the statement relates to whole quality goods. Thirdly, that the goods are supplied pursuance to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e contract relates to 24th April, 1981[4] under Section 14 of the Customs Act the value shall be deemed to be the price at which such or like goods are ordinarily sold or offered for sale for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade . In other words if the price of similar goods on the date and place of import is availa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X