2005 (8) TMI 440

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....te, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - The Revenue has filed this appeal against Order-in-Appeal No. C.CUS: 976/98, dated 13-8-1998. 2. Brief facts of the case are as follows. The respondents imported a consignment of Acrylic fibre waste. The declared value of the goods was US $ 0.40 per kg. The original authority rejected the transaction value of ....

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....dents approached the Commissioner (Appeals) who allowed their appeal with the following observations - "Mere availability of an invoice at higher value also cannot be a ground for rejection of transaction value under Rule 4. The invoice relates to goods of different country of origin. Further, the quantity mentioned therein is 10,000 kg. The quantity imported in the present case however is 76,0....