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TMI Blog2018 (8) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... were not first/ prime quality but were stock lot of second/ surplus goods. The learned adjudicating authority has not discussed at all on the said submissions vis-a-vis the cotemporaneous import relied upon by him in rejecting the transaction value - also, there is no evidence to show that copies of these contemporaneous imports Bills of Entry have been handed over to the appellant to advance the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabric 60 against Bills of Entry No. 941927 dated 17.8.2005 declaring the unit price of US $.2425 per meter. Pursuant to the first check examination, the samples were sent to Textile Committee for ascertaining the thickness of the coating, which was found to be 0.18 mm and on the basis of letter dated 30.8.2005, it was noticed by the Department that the price declared by the appellant is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills of Entry considering the same as contemporaneous import, however, the copies of the same were not handed over to them. It is his contention that though they have submitted before the adjudicating authority that the imported goods are stock lot of second/ surplus goods, but the said submission was not considered and the transaction value was rejected. It is his contention that non-supply of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication order. We find that during the course of assessment proceedings, the appellant has vehemently argued that the imported goods were not first/ prime quality but were stock lot of second/ surplus goods. We find that the learned adjudicating authority has not discussed at all on the said submissions vis-a-vis the cotemporaneous import relied upon by him in rejecting the transaction value. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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