2008 (5) TMI 507

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..... na Wadhwa, Member (J)]. Vide their impugned orders the authorities below have enhanced the value of the imported items glow in the dark PVC insects from the declared unit price of US $ 0.044 per piece to US $ 0.050 per piece on the ground that the appellants had themselves in the past imported the said items from the same supplier at the above rate. However, it was assessee s stand right f .....

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..... ejected the transaction value on the sole ground that the assessee has not shown any evidence of contemporaneous import of identical goods at a lower price and as such special price offered to the importer is required to be rejected. We do not find any merits in the above contention of the Revenue. Inasmuch as transaction value is not being disputed and the discount given by the supplier is not be .....

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