9911796707
TMI Blog2008 (5) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... The import price as declared by the respondents was found low vis-a-vis the prevailing international prices, contemporary imports of identical goods and domestic prices of the similar goods. An inquiry was initiated for the ascertainment of low prices of the import. 3. The importer/respondent was also asked to justify the price on the grounds of indicators raised by the department. The respondent's replies to the queries raised by the adjudicating authority. The adjudicating authority after considering the contention of the respondents, loaded the value of the goods imported by the respondents. 4. Aggrieved by such order, the respondent filed an appeal to the Commissioner (Appeals). The Commissioner (Appeals) after considering the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods cleared vide B/E No. 718190, dated 31-1-2002 for a value of US $1100 PMT for 108 MT. (a) It is observed that the lower authority has enhanced the value of the impugned goods on the basis of some single import of 108 MT in the month of January, 2002. However, the impugned goods in the instant case was more than 300 MT and imported in the month of March, which is nearly 3 times more than the import of identical goods in the month of Jan, 2002. (b) The impugned goods were imported against the contract of 12000 MT and the impugned goods were part of this contract. (c) In the instant case, the supplier is a Govt Organisation. A letter from the Trade Commissioner, New Zealand High Commissioner also substantiated. (d) Lower authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rules and regulations. In regard to this sale of 12,000 mt. of Anhydrous Milkfat, I wish to confirm that I have investigated the situation. As a result of this investigation, I am satisfied that the information contained in Mr. Walkers letter, especially with regard to the price of US $ 930 per MT CFR Mumbai, is correct". 10. It can be noticed from the above reproduced letter that the Trade Commissioner has clearly indicated that the price charged for import of 12000 MT of Anhydrous Milkfat (issue in this appeal) was correct as a result of detailed investigation. The revenue has not produced any contrary evidence. In the absence of any contrary evidence, we are of the considered view that the order of the Commissioner (Appeals) is a wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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