2005 (1) TMI 454

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.... Shri T.D. Chopra, Representative, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed the present appeal against the Order-in-Appeal No. 188/CE/APPL/KNP/04, dated 31-3-2004 by which the Commissioner (Appeals) has set aside the enhancement of the assessable value of the goods imported by M/s. Sanabil Impex (P) Ltd. 2. We have heard Shri S.M. Tata, lea....

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....y evidence of contemporaneous assessment of like imported goods of similar quantity, quality and from same place of origin at a higher price. The Commissioner (Appeals) has also given his specific finding that when no contrary evidence is available, the invoice price should have been accepted for the purpose of assessment. The Revenue has only contended in the grounds of appeal that the valuation ....

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.... sub-rule (2) of Rule 4 is applicable to the facts of the present matter. Revenue has relied upon the Rule 10A of the Valuation Rules which provides that when the proper officer has reason to doubt the truth or accuracy of the value declared he may ask the importer to furnish further information including documents or other evidence and if, after receiving such further information or in the absenc....