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TMI Blog2006 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. C/471/2004 - Final Order No. 1922/2006, - Dated:- 16-11-2006 - [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against the OIA No. 160/2004 dated 15-9-2004 by which the Commissioner (Appeals) has set aside the OIO No. 68/2004 dated 11-8-2004 enhancing the value of several freely importable consumable items. The Revenue proceeded on the basis of imports made from Malaysi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods and such re-fixing of the MRP by the lower authority is without legal basis. 2.The Revenue contends that the invoices of the Malaysian importer was required to be accepted as the item manufactured is by Sony although it has been imported through Dubai. The learned JDR also submits that the MRP price should have been accepted for imposing duty. He relies on the following rulings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai), affirmed by Supreme Court as reported in 2003 (154) E.L.T. A180 (S.C.) (v) Gupta Exports v. CC, Chennai - 2002 (84) ECC 408 (Tri.), affirmed by Supreme Court as reported in 2003 (157) E.L.T. A150 (S.C.) (vi) M/s. Munna Gift Centre v. CC, Chennai - 2004 (178) E.L.T. 310 (Tribunal) = Final Orders Nos. 827 828/2004, dated 27-4-2004 (Tri.-Bang.) (vii) M/s. Unik Traders v. CC, Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. In terms of the citations relied by the learned Counsel, the declared price is required to be accepted in terms of Section 14 of the Customs Act except in cases where Revenue produces evidence of contemporaneous import from the same country of origin, imported during the same time and place. The quantity of import is also a factor for determining the value of the goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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