2011 (5) TMI 83

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....t : Shri R.S. Sangia, SDR   Per : Mrs. Archana Wadhwa;   Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has upheld the two different orders in original passed by the authorities below.   2. As per facts on record the appellants imported 175 MT and 146.729 MT of Aniline Oil....

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....by them to the suppliers. They also submitted that international prices in respect of the said goods keep on varying and supported their defence by producing the purchase order, commercial invoices, sales order confirmation and bill of lading to prove that the invoice value was genuine.   4. The authorities below did not find favour with the above submission and by resorting to the provisi....

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....trader as also the bill of lading show the invoice price to be genuine price. The said transaction value stands rejected by the authorities below only on the basis of doubt, inasmuch as the other imports during the relevant period were at a slightly higher price.   6. Commissioner (Appeal) has observed that the appellants has not been able to prove by evidence in the form of PLATT journals....