SC dismisses appeals over imported goods, favoring Italian pricing. Customs Tribunal upholds decision.

The SC dismissed the appeals as the imported goods from China were deemed incomparable to those in Italy, Germany, and the USA. The declared price was rejected, with the adjudicating authority favoring the Italian price. This decision was affirmed by the Customs, Excise and Service Tax Appellate Tribunal.

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The Supreme Court dismissed the appeals as the goods imported by the assessee from China were not comparable to goods in Italy, Germany, and USA. The price declared by the assessee was not accepted, and the adjudicating authority relied on the price in Italy. The Customs, Excise and Service Tax Appellate Tribunal upheld this decision.

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