2001 (12) TMI 378

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....ey, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The above appeals are directed against the impugned order passed by Commissioner of Customs (Appeals), Bombay vide Order-in-Appeal Nos. 318-320/2001. The appellants had imported synthetic Butyl rubber (BK 1675N) at the rate of US Dollar 1.75 per kg. under Bill of Entry Nos. 9790/26-2-98 and 4429/12-3-98. The quantity ....

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....he appellant that the impugned orders are not sustainable in the light of the decisions of the Supreme Court in the case of Eicher Tractors Limited v. Commissioner of Customs [2000 (122) E.L.T. 321 (S.C.)] and Basant Industries v. Additional Commissioner of Customs [1996 (81) E.L.T. 195 (S.C.)]. Reliance was also placed by the learned Counsel on the decision of the Tribunal in M/s. Balbir Saluja v....

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....troduced in the statute only on 19-2-98. He would also point out that there is no indication in the Orders impugned, to show that the authority has taken recourse to Rule 10A. Under these circumstances, he pointed out that there was no justification whatsoever for rejecting the transaction value. 4. The learned Departmental Representative submits that it should not be taken that the author....

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.... it is the common case that Rule 10A will not apply. Regarding the second and third imports, we find that even if Rule 10A is applicable, it cannot be taken that there were sufficient materials before the authorities to have a reasonable doubt about the truth or accuracy of the value declared. Apart from referring to the fact that during the period of 120 days prior to the import of the impugned c....