2008 (12) TMI 476

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..... [Order per : Jyoti Balasundaram, Vice-President]. - In these three cases the adjudicating authority rejected the value declared by the respondents for import of cosmetics and enhanced the value by applying the provisions of Rule 8 of the Customs Valuation Rules, while the Commissioner (Appeals) accepted the transaction value for the reason that the importers had produced Bills of Entry in re .....

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..... rin, they should have been accepted. Further the respondents contend that the lowest value of the goods, that is the contemporaneous imports, are at Chennai Customs House and therefore there is also no error in accepting the value of contemporaneous imports of goods cleared at Chennai. 3. In the light of the above we uphold the impugned orders, accept the transaction value declared by the respon .....

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