2009 (6) TMI 821

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....lani, Advocates, for the Appellant. Shri S.S. Katiyar, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. -  Heard the learned Advocate for the applicants and learned DR for the respondent. 2. It has been strenuously argued by the learned Advocate for the applicants that the transaction value has not been determined in terms of Rule 5 of the Customs....

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.... Co. were from China, the country from where the goods in question were imported by the applicants. 3. The attention of the Bench was drawn to the decisions of the Tribunal in the matter of Bayer India Ltd. v. Commissioner of Customs, Mumbai, 2006 (198) E.L.T. 240 and BE Office Automation (P) Ltd. v. Commissioner of Customs, Mumbai, 2004 (171) E.L.T. 460; as well as the decision of the Ape....