2004 (8) TMI 445

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...., DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - For an imports made, a Show Cause Notice was issued as it was considered that there was no contemporaneous imports of identical or similar goods at higher prices and the transaction of the present appellant import was sought to be rejected by relying upon the Price List for the sale of similar goods to Dubai and value was pro....

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....substantiated by the department, in view of the submissions of the appellant. 3. In any case the Customs Valuation Rules applicable established Rule 8 specifically prohibits comparison with price list of goods sold to other countries or of Indian goods being sold in market in India. The determination of the price under Rule 7 is totally erroneous and uncalled for in the facts and circumsta....