2008 (10) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : Jyoti Balasundaram, Vice-President]. The respondents herein imported goods described as stainless steel plates @ US $ 1875 PMT CIF and filed a bill of entry on 1-8-1997 for the clearance thereof. Contemporary import of identical goods from the same country of origin and supplied by the same supplier was noticed @ US $ 2200 PMT CIF. The Additional Commissioner of Customs, therefore, enha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the assessable value under Section 14(1) of the Customs Act, 1962 as held by the Tribunal in Coimbatore Pioneer Mills Ltd. v. Commissioner of Customs - 1991 (56) E.L.T. 858 (Tribunal) = 1991 (37) ECR 680. We also note that the importers confirmed having been offered the goods from various suppliers at higher price ranging from US $ 1950 PMT CIF to US $ 2260 PMT CIF from Korea and Japan. We, ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X