Comparable pricing schedule upheld for imported used diesel engines where the valuation basis was not specifically disputed.

Imported used diesel engines were valued by reference to the supplier's pricing schedule for identical goods from the same origin, showing a unit price of US$ 185 for quantities up to 100 units. The appellate challenge did not specifically dispute that comparable pricing basis or identify any alternative valuation parameter. On that footing, no ground existed to interfere with the assessable value adopted by the adjudicating authority, and the enhanced valuation was sustained.

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Issues: Whether the enhancement of assessable value of the imported used diesel engines from US $ 130 to US $ 185 was liable to be interfered with in appeal.

Analysis: The adjudicating authority had fixed the value with reference to the admitted pricing schedule of the same supplier for identical goods from the same country, showing a unit price of US $ 185 up to the quantity of 100 units. The appellate challenge did not specifically dispute that comparable pricing basis or indicate any alternative parameter requiring a different valuation approach. In these circumstances, no ground was made out for appellate interference with the valuation adopted by the adjudicating authority.

Conclusion: The enhancement of value was upheld and the departmental appeal failed.

Final Conclusion: The assessable value determined by the adjudicating authority was sustained, and the appeal did not succeed.

Ratio Decidendi: Where the adjudicating authority adopts a valuation based on the pricing schedule of identical goods from the same supplier and origin, and that basis is not specifically controverted, appellate interference is unwarranted.

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