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TMI Blog2012 (10) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) (Oral)]. - This application filed by the department (appellant) seeks stay of operation of the impugned order wherein the learned Commissioner (Appeals) accepted the declared value of the goods in question and set aside the order-in-original. Computer networking equipments were imported by the respondent and assessment was sought on the basis of the unit price declared by them. The original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HP Superdome 56 Cell Board 2434380 133221 93.70% 2. 16-01332-11 Blade server with 16 blades 412104 139727 61.00% 3. 16-01333-11 Blade Server with 10 blades 278142 89715 60.85% 4. 16-01334-11 32 GB Memory 1392589 38037 97.26% 5. 16-01335-11 HP Superdome 12 Cell 3370656 213216 92.73% Total 7887871 706003 Accordingly the appellate authority acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quantity levels. 2. Learned counsel for the respondent, opposing the present application, submits that the view taken by the learned Commissioner (Appeals) is well-founded. It is submitted that the declared price is a negotiated price. It is said to be a package. It is, further, submitted that the discounted prices were accepted by the department when the goods were supplied by CMC to CB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. We have taken this view after noting that any international trade practice which can go to support the view of the Commissioner (Appeals) is yet to be brought to our notice. Prima facie, the sale involved is a conditional one and the same cannot be governed by the observations made by the lower appellate authority. 4. In the result, we allow this application of the department. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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