2001 (11) TMI 526

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..... Shri J.C. Patel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent imported 456 typist arm chairs with gas lift seat mechanism and declared the value of these goods to be US$ 6.75 per chair. This price is supported by the invoice supplied by the manufacturer located in Malaysia who supplied the goods. The department issued notice to the importer pro....

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.... Tractor Ltd. v. CC [2000 (122) E.L.T. 321] and noting that Rule 8(2)(1) prohibited determination of value on the basis of local price, allowed the appeal. Hence this appeal by the department. 2. There is not a word in the department's appeal disputing the reliance by the Commissioner (Appeals) on the Supreme Court's judgment. On this basis alone the appeal is liable to be dismissed. In an....

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....ment's file. The departmental representative's contention in this regard that this was done to safeguard the status of the sender, is absurd. If the identity of the sender of the e-mail has to be protected, that cannot be relied upon as evidence; so also when the address of the person sending the quotation is not known that cannot be relied upon. The department, in effect, has chopped off signific....