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TMI Blog2017 (4) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... rary price and also do not put any evidence to show that these discounts were special discount - the ratio of the decision of the apex Court in the case of Eicher Tractors Ltd vs. Commissioner Customs, Mumbai [2000 (11) TMI 139 - SUPREME COURT OF INDIA] squarely covers the issue, where it was held that When a discount is permissible commercially, and there is nothing to show that the same would no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the respondent. 3. Heard the Learned Authorised Representative and perused the records. 4. On perusal of the records it transpires that the appellant herein had imported six coin operated amusement machine from Japan and declared the value as indicated in the commercial invoice as Y 36 lakhs and the country of origin declared as USA. It was declared that the supplier had given discount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it being offered to the appellant herein. It is also the further submission that provisions of sub-rule (2) of Rule 4 of Customs Valuation Rules, 1988 are applicable and the enhancement of value of the imported machines unsustainable. 6. Learned Authorised Representative reiterates the findings of the lower authorities as to the enhancement of the value of the goods. 7. On consideration of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods did not involve any abnormal discount or special discount. We find that these findings of the lower authority have no supportive evidence. On the contrary, the importer-appellant had submitted a certificate from the supplier that it is a general discount which is being offered by the supplier to all the purchasers of such coin operated amusement machines. Another point we have noticed is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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