2014 (4) TMI 57

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....GEMENT Per: P K Das: The issue involved in these applications is common and hence are taken up together for disposal. 2. The applicants imported Viscose Filayment Yarn, declaring the unit value @ USD 2.3 per kg. and USD 1.13 per kg., vide Bill of Entry dated 13.04.2004. The learned counsel for the applicant submits that the value was enhanced on the basis of the fax message dated 17.07.2005 and....

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.... and also contains a request for arranging payment for a consignment of 99000 kgs. at the rate of USD 70 per kg. Lower authorities have also relied on the confessional statements given by the partner of the firm, wherein he had admitted having paid extra consideration to the supplier in respect of the subject consignment. According to the authorities, these confessional statements coupled with the....