2012 (10) TMI 461

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....t. [Order per : P.G. Chacko, Member (J) (Oral)]. - This application filed by the department (appellant) seeks stay of operation of the impugned order wherein the learned Commissioner (Appeals) accepted the declared value of the goods in question and set aside the order-in-original. Computer networking equipments were imported by the respondent and assessment was sought on the basis of the un....

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....in USD Discounts offered by HP 1. 16-01331-11 HP Superdome 56 Cell Board 2434380 133221 93.70% 2. 16-01332-11 Blade server with 16 blades 412104 139727 61.00% 3. 16-01333-11 Blade Server with 10 blades 278142 89715 60.85% 4. 16-01334-11 32 GB Memory 1392589 38037 97.26% 5. 16-01335-11 HP Superdome 12 Cell ....

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....prove that discount of over 97% offered by HP was the normal discount offered by them to other importers at the same commercial and quantity levels. 2. Learned counsel for the respondent, opposing the present application, submits that the view taken by the learned Commissioner (Appeals) is well-founded. It is submitted that the declared price is a negotiated price. It is said to be a packa....

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....erefore of the considered view that the operation of the appellate Commissioner's order should be stayed till final disposal of this appeal. We have taken this view after noting that any international trade practice which can go to support the view of the Commissioner (Appeals) is yet to be brought to our notice. Prima facie, the sale involved is a conditional one and the same cannot be governed b....