2003 (7) TMI 379

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....nt. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal with consent, after waiving deposit. 2. The appellant imported a consignment of dry ginger of Chinese origin, declaring a value of US $ 600 per ton. The value has been increased to US $ 1200 per ton by the order of the Assistant Commissioner and such enhancement having been confirmed on appeal by the Commiss....

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....itted does not represent the actual transaction value between the buyer and the seller. In this situation, in the total absence of anything to even cast doubt on the transaction value, that value has to be accepted. 4. In the case of pepper, the Assistant Commissioner has relied upon import of identical goods elsewhere at a higher price. Here, too, the reliance by the appellant upon the rati....