1996 (3) TMI 212

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..... Appellant placed order for supply of 200 drums of Linalol OCD 11 (each 25 Kgs) and an equal quantity of Linalyl Acetate and also some quantity of clove oil through an Indian party with foreign supplier of France. When half the quantity of goods ordered were received, Bill of Entry and Invoice were presented showing the price of Linalol at FF 50 per Kg and of Linalyl Acetate at FF 60 per Kg. The .....

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..... n in the invoice were the special prices and do not reflect the normal price in international trade. Accordingly the value was loaded on the basis of allowing 3% discount only. These orders are now challenged. 2. Besides the materials produced before the lower authorities, appellant has now produced a copy of its undated letter to the supplier seeking information as to any decision of Board of D .....

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..... to the decision of the Board of Directors offering 10% quantity discount at higher value or quantity ordered available to all importers. The supplier s reply does not provide the information sought but merely indicates that the prices charged to the appellant were as per the standard terms of sale for bulk shipments. This reply is not supported by the summary of the general terms of sale produced .....

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