2014 (11) TMI 787

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....nt : Mr. S. Teli, Dy. Commissioner (AR) ORDER Per : B.S.V.MURTHY The issue involved is valuation of HCG 3 mm strip (pregnancy testing strip) and LH 3 mm strip (ovulation test strip) imported by the appellants during the period from February 2011 to May 2011. The facts of the case are briefly detailed as under: The issue relates to valuation of imported goods. D.C. in the impugned rejec....

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.... 0.008USD/Unit   2. The learned counsel on behalf of the appellants submitted that the imports in Mumbai consisted of 1600 units of HCG 3 mm strip and 800 mm of LH 3 mm strip whereas in respect of imports of Bangalore, the total quantity was 10000 units. She also submitted that the Managing Director when he was asked about the difference in price had explained that the difference has ar....

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....e of the import was in bulk and the other was in retail packs has not been considered, has not been verified and has not been investigated. At the same time, there is not even an observation why this claim was not accepted. Both of them have held that the goods are identical. Similarly the suppliers letter also has been ignored. It is also not on record that the samples were drawn in both the pla....