2003 (12) TMI 497

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.... Respondent. [Order per : Gowri Shankar, Member (T)]. - Sunny enterprises, the respondent to this appeal by the Commissioner, imported resins of Chinese origin at a declared price of US$ 1496 cif per ton of the value. The Assistant Commissioner was of the view that the value was too low and after considering the cause shown by the importer, since he found that quotation offer dated 16-3-1998....

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....ordered provisional assessment of the goods pending further verification/investigation. This order is against the order of the Commissioner (Appeals). 3. The ground in the appeal is that the Commissioner (Appeals), by applying Rule 10A of the Valuation Rules should have upheld the price determined by the Additional Commissioner and ought not to have been considered fresh evidence submitted....

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....declared, he may ask the importer to furnish further information or other evidence. If he still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the transaction value of the goods cannot be accepted. The Commissioner (Appeals) has therefore required to determine whether the quotation offered by the Capital Glass International Ltd. and the practice ....