2007 (9) TMI 124

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..... alty set aside - C/1787/1994 - A/610/2007-WZB/C-I/(C.S.T.B.) - Dated:- 28-9-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - By the impugned order the Commissioner of Customs has rejected the transaction value of US $ 400 per MT declared by the appellants for import during July to November 1993 of 242 MT of Zanzibar cloves 1989-90 crop and loaded the same to 850 US $ per MT, confirme .....

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..... agree with the appellants that reliance placed by the Commissioner on the value of consignments cleared during December 1993 and January 1994 is misplaced, as such imports cannot be considered contemporaneous imports and further, the quantity covered thereunder was very small namely 9 to 15 MT, as compared to the bulk quantity of about 250 MT imported by the appellant, in the light of the Tribuna .....

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..... the appellant; however, we note that these of statements have been retracted and the retraction is supported by documentary evidence. The fact that the goods were cleared on securing higher duty is not a pointer to the acceptance of misdeclaration of value for the reason that the goods being perishable in nature and incurring extensive demurrage there was no alternative for the appellant but to c .....

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