1988 (6) TMI 168

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....for the Respondent. [Order per : I.J. Rao, Member (T)]. - We heard these three appeals together as they involve common questions and proceed to dispose of them by this common order. 2. The dispute in all three appeals relates to the valuation of grapes imported by the appellants through the customs point at Attari Road. The appellants declared the value of the grapes as 7 US $ per crate wherea....

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.... varieties in grapes also. He pleaded that there was no proof of extra payment nor was any mutual interest between the importer and exporter established. Therefore, the invoice value had to be accepted. He further argued that the Assistant Collector's order was a 'stenciled one' and that this shows that there was no application of mind. The Ld. Advocate argued that the action of the customs in ado....

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....quality was involved. Shri Doiphode further submitted that in terms of Section 14 of the Customs Act, as grapes were sold or offered for sale at the rate of 8 US $ per crate at the same time and place the Assistant Collector.......................... was justified in adopting such price. 5. We have considered the arguments of both sides. Shri Agarwal referred to an import permission granted by th....

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.... appellants has not been substantiated. The arguments put forward by the Ld. SDR that there is no reference to quality in the indent etc. is pertinent. Besides, the appellants have no evidence at all to prove that their importation differed in any way from the other imported grapes @ 8 US Dollars per crate. 7. The Assistant Collector was correct in having fixed the value for importation on the ba....