2008 (7) TMI 662

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....he Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The authorities below have rejected the declared value of copper scrap imported by the appellants herein and loaded the value thereof after giving a discount of US$ 150 per MT as refining charges at the normal price on the date of shipment plus the actual freight as C & F va....

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....no material on record to establish that the suppliers offered any abnormal discount or reduction from the ordinary competitive price for copper scraps which were imported by the appellants. Further, it is brought to our notice that the price declared is only marginally lower than the price as loaded. 3. In the light of the Tribunal's decision in the case of Drunkey Exports (P) Ltd. v. Comm....