2014 (10) TMI 551

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....nt. Shri Rakesh Goyal, Additional Commissioner (AR), for the Respondent. ORDER Order per : Ashok Jindal, Member (J). - The appellant are in appeal along with an application for early hearing of the appeal. As the appeal itself is listed today for final disposal, therefore, the application for early hearing has become infructuous and the same is disposed of as infructuous. 2. The f....

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....pellant appeared before us and submitted that there is no dispute that the goods are of 'off grade'. He further submitted that as per adjudication order as well as the first appellate authority's order no price is available for contemporaneous import of such goods nor price of similar goods are available. Goods have been valued on the basis of PLATT price. He submitted that as per NIDB data found ....

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....f entry is half the price of PLATT price which give rise to doubts in the minds of the assessing authorities. He further submitted that as per standing Order No. 7493/99, dated 3-12-1999, if the goods are of plastic granules off grade quality then 15% discount has to be given on PALTT price which the adjudicating authority has given correctly to arrive at the assessable value by giving the benefit....

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....ported by the appellant in September, 2007 and October, 2007. Therefore, the price shown in a Bill of Entry of February, 2007 cannot be relied upon. Further, we find that the standing instructions issued in the year 1999 have been applied for imports made in the year 2007. We further find that there is no basis for giving 15% discount on PLATT price for the impugned goods. There is no evidence of ....