2005 (12) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri T.C. Nair, Consultant, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The Revenue is in appeal. The Respondents are regular importers and exporters of knitted/woven fabrics. They imported five consignments of polyester knitted fabrics (polyester lining fabrics) from Taiwan, through ICD, Dashrath, Vadodara as under : BE No Date Quantity Declared Value ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (Appeals), the respondents claimed that fabrics under import and those being compared for the purpose cf enhancement of values were not identical goods as the width and weight of the fabrics were different thus they cannot be considered to be identical. It was also submitted that identical/similar goods were being imported by various importers at equal or lesser price than those declared on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... new facts and evidence were placed before the Commissioner (Appeals) which is not allowed and therefore the order of the Commissioner (Appeals) was required to be set aside. 5. After hearing both sides and considering the matter, it is found- (a)     that there is no allegation/observation of any special circumstances envisaged under of the Customs Valuation Rules, ....