2018 (6) TMI 1443

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of goods nor the country of origin matches and in these circumstances, rejection of declared price cannot be sustained - The appellant has shown that at the material time, similar goods i.e. teak of Ghana origin, in various forms was being sized at US$ 201-205/CBM. In these circumstances, there is no merit in the impugned order - appeal allowed - decided in favor of appellant. - APPEAL No. C/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Description of Timber Country Unit Monthly Average Sawnwood Cameroon $/cum Aug.2002 508.4 Sept.2002 509.9 Oct.2002 505.1 Sawnwood Malaysia $/cum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods being compared are different. Secondly, the goods imported in case of appellant are from Ghana whereas the data of DGFT shows the price of import from Cameroon and Malaysia. He argued that the rejection of value is totally without any basis and thus should be rejected. He further argued that the assumption that the contemporary import of similar goods was not available is incorrect. He relied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sian origin. We find that neither description of goods nor the country of origin matches and in these circumstances, rejection of declared price cannot be sustained. Moreover, the appellant has shown that at the material time, similar goods i.e. teak of Ghana origin, in various forms was being sized at US$ 201-205/CBM. In these circumstances, we do not fine any merit in the impugned order. The sai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X