2015 (5) TMI 17

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....M S Reddy, Deputy Commr (AR) For the Respondent : Shri D H Nadkarni, Shri C S Biradar, Advs. ORDER Per: P S Pruthi: Revenue is in appeal against impugned Order-in-Appeal under which the Commissioner (Appeals) rejected the valuation of the imported goods as decided in the Order-in-Original. 2. The facts are that the respondents imported goods in February 2008 describing them as mixed lot of se....

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....ue, on the ground that contemporaneous prices of other importers are available. Revenue is in appeal against this order of Commissioner (Appeals) on the ground that the appellant had mis-described the goods which on test were found by the chemical examiner in his report as under: "The sample is a cut piece of sheet consisting of pigmented (blue/green). Polymer layer on release paper (Pressure sen....

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..... Saflon Clothe were also from the same supplier and in their cases also the goods were described as Mixed Lot of Adhesive Paper Sheets. 5. We find that although the assessment in the case of the respondent in respect of imports made in January 2007 and May 2007 were re-opened and the import price was loaded, no such exercise was done or appears to have been done as per the records before us in t....