2007 (3) TMI 148

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..... C/342/2000 - Final Order No. 291/2007 - Dated:- 27-3-2007 - [Order per: P.G. Chacko, Member (J)]. - This appeal is by the assessee who had imported "Iminodibenzyl 99%" of Chinese origin and filed Bill of Entry dated 5-1-2000 declaring unit price of the goods at US $ 12.25 per kg. CIF for a total quantity of 2000 kgs. The original authority enhanced the unit price to US $ 13.80 per kg.CIF under .....

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..... ey had satisfied all the requirements of Section 14 of the Customs Act and hence the value declared by them should have been accepted under Rule 4(1) of the Customs Valuation Rules for the purpose of assessment. It is submitted that the unit price of US $ 13.8 per kg. CIF (Chennai) declared in Bill of Entry dated 7-9-99 was for a quantity of 1000 kgs., whereas the unit price (US$ 12.25 per kg. CIF .....

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..... d, there is no such evidence on record. However, we can hardly ignore certain valid points made by them. Though the appellants have no case that the goods covered under Bill of Entry dt. 7-9-99 was not "identical goods" with reference to the goods covered under the subject Bill of Entry, they have a point when they say that the import covered by Bill of Entry dt. 7-9-99 cannot be treated as 'conte .....

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