2005 (2) TMI 398

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..... by the Commissioner (Appeals) 2. Brief facts of the case are that appellants made an import of vessel as per the agreement. The price of the vessel was agreed as US $ 992887.20. After the import of the vessel as per amended memorandum of agreement the price was reduced to US $ 929388.60. The Customs authority rejected the revised price. 3. The contention of the appellants is that as the suppli .....

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..... case of Commissioner of Customs, Ahmedabad v. Guru Ashish Ship Breakers, reported in 2003 (157) E.L.T. 277 (Tri.-Mumbai). The contention of the Revenue is that in this case the price reduction after the import of the ship is not accepted by the Tribunal. 5. Appellants relied upon the decision of the Tribunal in the case of M/s. Atam Manoher Ship Breakers (P) Ltd. (supra). In this case the Tribun .....

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