2011 (1) TMI 314

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.... for the records in and connected with order in Original No.7056/08, dated 17.1.2008, passed by the 5th respondent herein, quash the same as arbitrary, illegal, unconstitutional and against the principles of natural justice and consequently direct the respondents to release the goods provisionally in terms of section 17 and 18 of the Customs Act, 1962 r/w Customs Valuation Determination of Value o....

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....oms (Appeals) passed the following order:-   " The Department had relied upon the price of similar goods imported contemporaneously. Reliance even on the price of identical goods contemporaneously imported into India by the same vessel had been ignored by the Tribunal as seen above and the contract price was accepted as transaction value. Judicial discipline dictates that I humbly tread th....

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....ll of entry No.643484 dated 10.1.2008 and covered by the contract dated 31.8.2007, which is the same contract as in the case decided by the Appellate Authority referred to above. Since the commissioner (Appeals) has in the earlier case clearly accepted the very same contact dated 31.8.2007 with regard to valuation, the valuation has attained finality. The Deputy Commissioner's Order in the present....