TaxTMI 
TaxTMI 
2011 (5) TMI 439
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....ese appeals are disposed off by a common order. 3. Heard both the sides and perused records. 4. Issue involved in these cases are valuation of the goods, i.e., acrylic sheets (substandard goods, defective/off grade/old and used goods) imported by the respondents. The importers filed bills of entry and declared value of US $ 500 per metric ton. The adjudicating authority did not accept the value and rejected the same and ordered loading of value and assessed the bills of entry at US $ 950 per metric ton. After coming to this conclusion, adjudicating authority confirmed the demand of duty. Aggrieved by such orders, respondents filed an appeal before Commissioner(Appeals). Commissioner (Appeals), allowed the appeals and held th....
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....ds/ substandard goods. It is seen from the records and findings of the Ld. Commissioner(Appeals) as well as adjudicating authority that the goods were not mis-declared and were as per inspection report. The findings of Commissioner (Appeals) on this issue while setting aside the Orders-In-Original very relevant which are re-produced :- It is also not the case of the department that there was any special relationship between the importer and the supplier and that the former has paid anything extra over and above the transacted value. There is no charge of mis-declaration of goods. In fact the Adjudicating Authority has mentioned that the impugned goods were examined and found to be Acrylic Sheets substandard/stock lot/off gra....