2010 (8) TMI 337

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..... ri S. Loknath, CA, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The assessees herein filed a Bill of Entry dated 19-12-2002 for clearance of 400 nos. of gas meters declaring the unit price for the item as EURO 8.65 C&F. The Department noticed that the similar item was cleared by the importer from the same supplier at a price of EURO 22 C&F under a Bill of Entry dated1 .....

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..... consignment need not be considered. The Department has not adduced sufficient grounds for dislodging the finding of the lower appellate authority in accepting the transaction value of EURO 8.65 per piece of the goods. We see no reason, therefore, to interfere with the impugned order and accordingly uphold the same and reject the appeal. (Dictated and pronounced in open court)
Case laws, Deci .....

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