2000 (7) TMI 702

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.... JDR, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  This appeal of M/s. Tropical Agrosystem (India) Ltd., Madras, is directed against the Order-in-Original No. 1/97 (Commr.), dated 14-10-1996 of Commissioner of Customs, Calcutta whereunder the differential duty of Rs. 5,47,275/- was confirmed in respect of Dimethyl Acetyl Phosphoramidothioate (Acephate Technical) of Chines....

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....nto a transaction with the appellant and accordingly, the Import General Manifest (IGM) was amended in favour of the appellant upon which two Bills of Entry were filed in January, 1996 for clearance of the impugned goods declaring the transaction value as US $ 5850 per MT. On an enquiry at Bombay (Mumbai) and Madras (Chennai) Custom Houses, it was observed that the declared value of similar goods ....

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....the circumstances under which the foreign supplier resold the goods to the appellant. He further submits that while quoting the transaction value of US $ 5850 per MT, the foreign supplier had taken into consideration the appellant's risk of buying the deteriorated goods due to improper storage at the dock and the time lag from the date of manufacture of the goods. In fixing the price, the foreign ....

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....n the appellant is justified. We find that for enhancement of the value of the impugned goods, the Adjudicating authority has relied upon the value of the contemporaneous import of similar goods of Chinese origin at Mumbai and Chennai. The grievance of the appellant is that the Adjudicating authority, before adjudication of the case failed to disclose the documents of contemporaneous import of sim....