2004 (11) TMI 455

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..... ondent. [Order per : Archana Wadhwa, Member (J)]. Vide impugned order the authorities below have enhanced the value of prime cold rolled grain oriented electrical steel sheets imported by the appellants from Russia, from the declared value of US $ 1180 per metric ton to US $ 1350 per metric ton. The above enhancement has been made on the basis of the importations made from USA and of the .....

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..... raneous. It is also seen that the contract was entered by the appellants with the foreign suppliers after negotiations and there is nothing on record to show that the contract value did not represent the correct value of the goods. 3. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellants. (Dictated in Court). - - TaxTMI - .....

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