2001 (4) TMI 354

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..... rvedi, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. K.K. Exports, the matter relates to the valuation of the exported Nail Polish Bottles. The exporters have declared the value as Rs. 78 per piece. The Commissioner of Customs had held that the realistic value of each Bottle was to be taken at Rs. 30/- per piece. He also imposed a penalty of Rs. 2. .....

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..... he appellants that in an item like Nail Polish there could be different prices on different consideration and that the costings could not be sole basis for arriving at the export value in the International Market. 5. Keeping in view the facts and circumstances of the case, we do not agree with the view taken by the ld. Commissioner of Customs with regard to the valuation and we agree with th .....

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