2006 (2) TMI 321

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....nur, SDR, for the Revenue. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against OIA No. 20/2004 dated 25-2-2004 passed by the Commissioner of Customs & Central Excise (Appeals) Hyderabad. 2. The appellants imported pre-laminated particle boards from Spain. The declared value was Rs 7,37,710/-. The Original Authority enhanced the value to Rs. 17,75,532/....

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....d that the transaction value in the present case was rejected in view of the abnormal discount extended to the foreign supplier of the impugned goods by the manufacturer. She has further relied on the Apex Court's decision in the case of Collector v. Sai Impex - 1996 (84) E.L.T. A47 (S.C.). The lower appellate authority has not made proper appreciation of the facts in the light of Rule 4(2) of the....