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TMI Blog2008 (5) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, Member (T) Shri D.P. Mukhopadhyay, SDR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - Revenue is in appeal against the order-in-appeal No. /2002 AP V., (JCH) dated 17-06-2002. vide which the Ld. Commissioner (Appeals) has set aside the order of the adjudicating authority. 2. The relevant facts are that the respondents herein imported "Anhydrous Milk Fat (Butter Oil)". 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/res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared by the respondent was correct value. 7. Considered the submissions made by both sides and perused the records. 8. We find that the Commissioner (Appeals) has come to the following findings :- "I have carefully gone through the records of the case and the submissions made by the appellants through their ld. Advocate. it is seen that the lower authority had rejected the declared invoice value by the appellants on the ground that evidences of import of identical 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Managing Director of New Zealand Milk Products. This letter outlines the current situation for the international market for dairy products. This market situation has created the need for NZMP to be competitive in its pricing to ensure that sales to this market continue. The Indian market is a very important one for New Zealand exporters. As the New Zealand Trade Commissioner based here in New Delhi I have responsibility to ensure that New Zealand exports comply with all the required 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, especiall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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