1998 (2) TMI 203

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....espondent. [Order per : P.C. Jain, Member (T)]. -  The subject appeal from the Revenue is against the Order of the Commissioner (Appeals) accepting the invoice value at U.S. $ 885.00 per M.T. and rejecting the enhancement by the original authority to US $ 1,220.00 per M.T. in respect of HDPE Granules imported by the respondents. The case against the respondents at the original authority....

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....ts. The arguments advanced by the appellants are not without any force. As this Custom House have accepted finally the lower value of $ 835 P.M.T. for HDPE 5000 S Grade imported by M/s. Mayur Plastic Products, as pointed out by the appellants as well as the value of $ 900 P.M.T. for identical goods imported by M/s. Asia Mercantile Corpn., the adjudicating authority cannot brush aside the evidences....

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....er considerations are involved over and above the invoice price of the goods imported by them, or the invoice is not a genuine document. Therefore, the invoice value in the present case cannot be ignored as the transaction value in the absence of evidence that the transaction value does not represent the fair value of the goods imported." 2. It is against the aforesaid Order that the Reven....