2010 (6) TMI 359

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....p;    Shri T. Ramesh, Advocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The challenge in this appeal is to the enhancement of unit price of 60 mm concrete paving blocks imported by the appellants under the Bills of Entry dt. 1-6-2000, 6-6-2000 and 31-7-2000 to DHS 0.35 per piece, rejecting the decla....

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....d under the third bill of entry liable to confiscation, by the Commissioner of Customs (Imports). 2. We have heard both sides. The supplier viz. M/s. Star Abcon Factory, Sharjah and the buyer in India are related as Shri Raj Mathivanan, Managing Director of the importer is also the Managing Director of the supplier firm. This finding of relationship has not been challenged in the appeal. ....

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....Customs Valuation Rules and enhanced the value to 14 DHS per Sqm which is the price that any ' other Indian importer would have bought the goods in the normal course of trade, as per the statement of Mathivanan. The statement of the importers that adoption of 14 DHS per Sqm which is the price at which the goods are sold in the domestic market in the country of exportation, which adoption goes agai....