2008 (10) TMI 423

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..... per : S.S. Kang, Vice-President]. Heard both sides. Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the enhanced value of the imported goods. 2. The respondents made import of Fully drawn yarn 75 Deniers/72F and declared the value @ 0.71 USD/kg. Revenue relied upon NIDB data available in respect of raw material and import of similar good .....

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..... shed whereas in Even grade there is no stoppage in between and also there are no wastages. (v) The 100% down payment was being made and therefore discount was given. (vi) No agent was involved and there was no commission. (vi) If the appellant did not lift the agreed quantity within the same period they will be required to pay all losses and demurrage charges at the rate of 24%. 3. .....

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