TaxTMI 
TaxTMI 
2000 (3) TMI 553
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.... N.L. Kejriwal, M.D, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals of the Revenue are being disposed of by a common order as they arise out of the same order-in-appeal passed by the Commissioner (Appeals). 2. The appellate authority has accepted respondents stand as regards the assessable value of 'antimony' metal imported from Thailand. The price d....
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....r person at Bombay he accepted the respondents' contention that the said import was from a trader of Thailand and secondly the freight was different for Bombay than for Calcutta. It was also observed by the Commissioner (Appeals) that the invoice, contract or any other document showing the import at higher value at Bombay was not given to the respondents before us. As regards the LME prices he obs....
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....th some items and does not deal in 'Antimony' and the Commissioner was right in rejecting the same price inasmuch as the same is invariably more on account of several factors like freight from Thailand to European ports, other handling charges, clearing agents' charges, warehousing charges. He further submits that invoice or the other related papers with the so called contemporaneous import at Bom....
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....ter would indulge into under valuation for such a small amount. In these circumstances he prays for rejection of the appeal. 5. We have considered the submissions of both the sides. The Commissioner (Appeals) has accepted the transaction value by rejecting the other evidence produced by the Department by observing that the goods in the present case was imported by the respondents directly ....