2008 (6) TMI 175

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..... /155/2008(PB), - Dated:- 13-6-2008 - S/Shri S.S. Kang, Vice President and Rakesh Kumar, Member (T) Shri B.K. Singh, DR, for the appellant. Shri V.K. Agarwal, Advocate, for the Respondent. [Order per: S.S. Kang, Vice President]. - Heard both sides. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals), whereby Commissioner (Appeals) set aside the .....

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..... also relied upon the import made by other importer in the month of December 1997, whereby the similar goods were imported into India by declaring the value as U.S. $ 1.08 per meter. 4. Contention of respondent is that respondent has nowhere accepted the enhanced value as per assessment order. When revenue pointed out for differential duty, the respondent informed the revenue that the differen .....

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..... hanced by revenue to U.S. $ 1.08 per meter and no instances of previous import at higher value was mentioned in that bill of entry. During the pendency of finalization of assessment, Director of Valuation vide letter dated 23 November 1998 informed the Assistant Director Revenue, Intelligence that the international price (import-wise price) of PU/PVC leather cloth during the year 1995-96/1996-97 a .....

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