2004 (3) TMI 527

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....t. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)].  Heard both sides. The applicants filed this appeal against the Order-in-Appeal dated 18-2-2003 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai-II. 2. The appellants made import of Erucic Acid from Germany. They declared the price at the US $ 1375 PMT. The Customs authoriti....

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....were imported by the appellants from the same manufacturer at a higher price, therefore, the authorities below have rightly enhanced the price. 6. There is no dispute that the appellants made earlier import of the goods in question at the rate of US $ 1480 PMT. The overseas manufacturer of the goods explained in his letter that goods in question were sold at a lower price as the quantity i....