9911796707
TMI Blog1998 (3) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, A-526/CAL/96, dated 26-7-1996. 1.2. The Tribunal had directed that the applicant herein had produced three quotations. The price quoted was US $ 10 per piece C.I.F. for 5000 pieces. The quotations bore the dates 10-8-1995 or 21-8-1995 and 22-8-1995, nearly two months after the subject import. The Tribunal expressed an opinion that the matter required to be investigated whether there were really no imports nearer the date of import than the imports relied on by the appellant. The other quotations filed by the appellants relating to the price in Indian market were also noticed by the Bench in its aforesaid order and it was directed those could be followed on proper investigation if the international price was not available. The matter wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liabilities. 3. Ld. Advocate, Shri S.R. Dutta for the appellants/applicants has submitted that the Commissioner has not complied with the direction of the Tribunal in its Order dated 26-7-1996 since the prices in the international market near a contemporary period is not available and is not in the hands of the Customs authorities. Ld. Advocate submits that there is no reason to discard the prices declared by the appellants to the Customs authorities. He also makes grievance that the survey report on the basis of which retail price has been found at around of Rs. 2,000/- has not been given to the appellants. As against the aforesaid prices, he submits that the appellant/applicant had already furnished domestic market prices in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the approach adopted by the Commissioner. As regards grievances of the ld. Advocate for non-furnishing of the survey report and for not discussing the evidence placed by the appellants in the course of previous proceeding regarding the market prices of the goods in the domestic market, ld. JDR does not have much comments to make except that the evidences of the domestic prices produced by either side was rejected by the Tribunal in its earlier order and, therefore, in that view, the Commissioner might not have considered it necessary to discuss the evidences in that respect, adduced by the appellants. As regards furnishing of the survey report. ld. JDR submits that the personal hearing was duly given to the appellants/applicants and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
