2002 (11) TMI 711

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....ristian, for the Respondent. [Order per : Justice K.K. Usha, President]. -  In this appeal at the instance of the revenue the challenge is against the order passed by the Commissioner (Appeals) dated 16-6-97. The issue relates to valuation of imports made by the respondent. The Commissioner (Appeals) took the view that the invoice price of the importer cannot be rejected. Aggrieved by t....

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....it. It was under these circumstances, goods are sold to the importer at a lower rate. This contention was not accepted by the adjudicating authorities for the reason that the quantity discount is not based on the imports made exclusively to India. 3. Commissioner (Appeals) was inclined to accept the contention raised by the importer. He found that the supplier M/s. Morton International Ltd....