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TMI Blog2015 (12) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... he transactions and also the nature of goods, in respect of the material particulars. It is a normal trade practice that if the quantity of goods purchased and sold is high/discounts are offered and the price of the transactions will be lower. Similarly, it is also a well-known fact that branded goods fetch a higher price than unbranded goods. In the present case, we observe that the quantum of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T) and Ramesh Nair, Member (J) Shri Anil Balani, Advocate, for the Appellant. Shri S. Nathan, Dy. Comm. (AR), for the Respondent. ORDER The appeal arises from Order-in-Appeal No. 142/MCH/AC/GR.II-B/2013, dated 18-2-2013 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has dismissed the appeal of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel further submits that in the appellant s own case, in respect of previous imports at the same price of US $ 4.25 per Kg, the appellant was asked to explain about the particulars declared by them and the appellant justified the lower rate of transaction value and the same was accepted by the department. The said transaction was pertained to bill of entry dated 6-7-2011 whereas in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d based on the contemporaneous value of the imports of identical/similar goods, one of the relevant facts for consideration is the quantum of imports involved in the transactions and also the nature of goods, in respect of the material particulars. It is a normal trade practice that if the quantity of goods purchased and sold is high/discounts are offered and the price of the transactions will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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