2004 (3) TMI 665

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..... ent. [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein imported goods described as Chinese raisins and filed bills of entry in April, 1998 for clearance of goods for home consumption. The unit declared price of US $ 1495/- PMT was found to be low. The importer requested clearance with the loading of US$ 235/- PMT. i e. US $ 1730/- PMT and furnishing of provisional duty .....

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..... igation regarding the alleged under-invoicing. Hence this appeal by the Revenue. 2. We have heard Shri S.V. Parelkar, learned DR, and perused the records as none appears for the respondents in spite of notice. 3. We find that the adjudicating authority has applied Rule 10A of the Customs Valuation Rules, 1988 which is rightly applicable, as contended before us by the department. It was open to .....

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