2000 (10) TMI 369

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..... e Respondents. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal by the Commissioner imported in August, 1998 two consignments consisting of defective hot and cold rolled stainless steel coils. The goods were of Swedish manufacture and imported from Sweden. The department found the declared price of US $ 750 per MT to be too low in comparison with four consignments of ste .....

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..... s to the exporter of the goods in Sweden and the certificate that the goods were second and third grade. He placed some reliance on value of a contemporaneous import of secondary goods by the importer. This is being questioned in this appeal. 3. We do not dispute the ground in the appeal that the prices of goods as evaded in the LME has an important bearing on the international market price. .....

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