2004 (2) TMI 190

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..... are absent. Since the issue involved is covered by the valuation rules itself, the appeal is taken up for decision. 2. The respondents had imported a consignment of 'pickers' declaring the value at 1.48 Swiss Francs per piece which was accepted by the Customs and goods allowed to be cleared. Out of the 1800 pickers in the said consignment, it was found that the quantity of 1118 pickers were of d .....

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..... red as contemporaneous imports at the same level for the goods under valuation under Rule 5 of the Valuation Rules applicable to imported goods. Since the goods were not in substantially similar quantity, the value for import of 30 pickers by M/s. Bharat Vijay Mills were not considered to be applicable for 1118 pickers imported as replacements and he passed an order in favour of the importers. 4 .....

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..... tes of the Customs Valuation Rules 1998, for Rule 5, being applied in this case, it is found that it is imperative that the price for sale of identical goods at the same commercial level and substantially the same quantity as the goods being valued are required to be compared along with the adjustments for quantity commercial level factors. The question of quantity discounts cannot be ignored. No .....

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