2007 (3) TMI 513

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..... [Order per : P.G. Chacko, Member (J)]. These applications filed by the Department (Appellant) are for stay of operation of the impugned order passed by the Commissioner (Appeals) accepting the declared value of the goods in question. After examining the records and hearing both sides, we are of the view that the appeals can be finally disposed of at this stage. Accordingly, after dismiss .....

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..... oods. 3. The only ground raised by the appellant reads as under : The discount offered to these importers is abnormal hence the transaction value is not accepted hence set aside the under Rule 4C of the Customs Valuation Rules, 1988, and the unit rate for the items enhanced with reference to contemporaneous imports under Rule 6 of Customs Valuation Rules, 1988 read with Section 14 of Customs .....

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..... nt is that the discount offered to the respondents by the overseas suppliers was abnormal and hence the assessable value was correctly enhanced by the original authority with reference to the contemporaneous import, under Rule 6. The above ground has not been substantiated by the appellant inasmuch as no evidentiary material has been offered to support the claim that the discount was abnormal. 6 .....

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