1997 (2) TMI 205

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....the Respondent. [Order per : Shri V.P. Gulati, Vice President]. - This issue in the appeal relates to the valuation of the imported goods. The learned lower authority after making interport reference came to the conclusion that apparently there is no room to increase the price in respect of the goods imported and that consequential benefit of doubt may have to be given in the importer's favour.....

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....of some other grades and adopted average of the value of the goods which were imported in the other ports. He has pleaded that the burden of proving the under-valuation is on the Department and there is no basis laid in the learned lower authority's order for his conjecture to enhance the value. He has pleaded that in view of the contradictions in the findings of the learned lower authority the le....

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....satisfied. On the contrary there is a finding after making due enquiries that there was no room to increase the value in respect of the goods imported by the appellants. In this background therefore legally the learned lower authority should not have proceeded to discard the transaction value and should not have taken the average of the imported price of other oils for the purpose of assessment of....