2011 (7) TMI 370

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....Shri B. Satish Sundar, Advocate and Shri S. Krishnanandh, Advocate, for the Appellants Ms. Indira Sisupal, JDR for the Respondent Per Jyoti Balasundaram The appellants herein filed four Bills of Entry in September 2002, October 2002 and November 2002 for clearance of Soga brand glassware. They were regular importers of such brand of glassware and for assessment of the Bills of Entry the D....

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....price list, it was noticed that the price list in 2001 was much higher. On comparison of all the four price lists, it was noticed that 1999 and 2001 prices were higher while 2000 and 2002 showed of lower price. No explanation was offered for this by the importer. Hence pending receipt of clarification provisional assessment was resorted to on the basis of 2001 price list. The importer furnished ba....

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.... sides. We find that the authorities below have given detailed reasons for adopting the price as shown in the 2001 price list namely:- (a) that the 2001 price list has been obtained from the Directorate of Valuation; (b) the above price list bears the emblem of the manufacturer (SOGA) and moreover has a glossary with article number for easy identification and placing orders with the manufact....