2009 (9) TMI 758

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..... ger of 98 M.T. from China and filed a Bill of Entry on 2-1-2008. The price declared was US $ 1150 PMT. Original adjudicating authority, the assessing officer, on the basis of public ledger, entertained a reasonable doubt that the price declared by the appellants is not acceptable. Thereafter, adjudicating proceedings and appellate proceedings are over. It has been held by the lower authorities th .....

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..... e, the price in the public ledger are not comparable. As regards other imports, it is submitted that copies of Bill of Entry, even though requested for by the appellants, were not given to them. Further, he also submits that the price determined in the Bill of Entry was enhanced price and it is not the transaction value. 3. We have considered the submissions made by both the sides. We find that .....

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