2009 (4) TMI 581

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....[Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein filed Bill of Entry dt. 5-11-2001 for clearance of goods described as "Cassia broken old crop Anchor brand'' imported from Hongkong @ US$ 575 per MT. Goods were examined and found to be "Cassia whole". Goods were seized for misdeclaration of the description. The importers were heard by the Commissioner who rejected the tra....

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.... enhancement of the value was not sustainable in the absence of any details as to import of so-called identical goods. The impugned order does not bring out how the goods imported by the appellants are identical to imports of Cassia of Chinese origin by others at or around the same time. Further, it is pertinent to note that agricultural commodity prices (Cassia is agricultural produce) are prone ....