2003 (12) TMI 115

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..... d order. Therefore, they were heard together and are disposed of by this common order. 2. The subject proceedings relate to dispute on the Customs valuation of 100 MT of Sodium Hydrosulphite and 200 MT of Citric Acid imported by M/s. Varsha Plastic Pvt. Ltd., Kandla. The declared value for assessment of the goods was US $ 600 per MT in respect of Sodium Hydrosulphite and US $ 785 per MT in respe .....

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..... on value and that there is no misdeclaration involved. The appellants have refuted the finding that Shri Shantilal Jain had admitted to the under-valuation of the goods. It is also pointed out by the appellants that they had produced copies of Bills of Entry along with invoices showing that the citric acid had been imported at US $ 705 MT, lower price than the appellants by M/s. Hardik Industrial .....

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..... der import was only 20 MT. It is their contention that large quantities imported by them should be the reason for their being offered a lower price than the price of others. The appellant's explanation about quantity difference has been rejected in the adjudication order stating that appellant had not put forth the quantity discount explanation earlier in investigation proceedings and therefore, t .....

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..... price either. He has pointed out that the data produced by the appellant about import at a comparable price by Hardik Industrial Corporation has been rejected merely stating that the assessment was provisional without indicating the final value adopted for assessment. Learned Counsel also took us through the statement of Shri Shantilal Jain to show that Shri Jain had always maintained that the dec .....

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..... formation from the Commissionerate, it has been reported on 7-11-2003 that "in spite of personal reminder, no information has been received from the Commissioner of Customs, Kandla. It is, therefore, requested that appeals may be decided on the basis of the available records and the argument made." A perusal of the statements of Shri Shantilal Jain also shows that he had not admitted to under-valu .....

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