2004 (10) TMI 193

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..... - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 3. The appellant made import of Linear Low Density Polyethylene (LLDPE) and declared the price as US $ 465 PMT. The Custom authorities enhanced the price to US $ 580 PMT on the basis of Platt's price list as well as the manufacturers price list. 4. The contention of the appellan .....

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..... upreme Court in Commissioner v. Adani Exports Ltd. reported as 2002 (146) E.L.T. A.213. 5. The contention of the Revenue is that as per the certificate issued by the supplier of the goods and as the price in the month of November 1998 was US $ 580 PMT and as the goods were imported in November 1998, therefore, the value was rightly enhanced to US $ 580 PMT. 6. In this case the contract was enter .....

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