1996 (3) TMI 212

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....he Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant placed order for supply of 200 drums of Linalol OCD 11 (each 25 Kgs) and an equal quantity of Linalyl Acetate and also some quantity of clove oil through an Indian party with foreign supplier of France. When half the quantity of goods ordered were received, Bill of Entry and Invoice were presented showing the price ....

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.... Collector as well as the Collector (Appeals) held that the prices shown in the invoice were the special prices and do not reflect the normal price in international trade. Accordingly the value was loaded on the basis of allowing 3% discount only. These orders are now challenged. 2. Besides the materials produced before the lower authorities, appellant has now produced a copy of its undate....

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....scount on bigger orders. Appellant sought specific information from the supplier as to the decision of the Board of Directors offering 10% quantity discount at higher value or quantity ordered available to all importers. The supplier's reply does not provide the information sought but merely indicates that the prices charged to the appellant were as per the standard terms of sale for bulk shipment....