2008 (11) TMI 694

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..... ntiate his say that the amount of pre-deposit should be reduced - appeal rejected - decided against appellant. - WRIT PETITION NO.2376 OF 2008 - - - Dated:- 20-11-2008 - P.B. MAJMUDAR J.P. DEVADHAR, JJ. Mr. V.R. Dhond i/by Crawford Bayley Co. for the petitioner Mr. R.V. Desai with MrR. Kumar for the respondent JUDGEMENT 1. This petition is directed against the order pa .....

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..... 035 dated 8-2-2005 the price was 3600 Japanese Yen per roll of size 48 x 50 yards. There was not even a minor fluctuation or variation in the import value over a period of 3 years. b) There is documentary evidence on record as discussed at para 23(ii) above to show that there was a special relationship between the buyer and seller. c) The declared CIF value is ten times less than the actual .....

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..... istent firm going by the name of M/s.Bansal Automobile Products and discounted by third party for cash without any apparent rendering of services or for payment of goods. i) The importer at first import and/or subsequent imports did not declare the relation ship which was covered by Subrule 2(2) of the Customs Valuation (Determination of Price of Imported goods) Rules 1988 read with Explanation .....

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