2006 (11) TMI 59

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.... which the Commissioner (Appeals) has set aside the OIO No. 68/2004 dated 11-8-2004 enhancing the value of several freely importable consumable items. The Revenue proceeded on the basis of imports made from Malaysia while the impugned order the goods were imported from Dubai. The original authority, for the purpose of fixing the additional duty, had taken into consideration the MRP price of the go....

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....cepted as the item manufactured is by Sony although it has been imported through Dubai. The learned JDR also submits that the MRP price should have been accepted for imposing duty. He relies on the following rulings :- (i)      Ankit Audio Industries v. Collector — 1997 (92) E.L.T. A131 (S.C.) (ii)    CC, Bombay v. Ankit Audio Industries — 1995 (76....

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....L.T. A180 (S.C.) (v)     Gupta Exports v. CC, Chennai - 2002 (84) ECC 408 (Tri.), affirmed by Supreme Court as reported in 2003 (157) E.L.T. A150 (S.C.) (vi)   M/s. Munna Gift Centre v. CC, Chennai - 2004 (178) E.L.T. 310 (Tribunal) = Final Orders Nos. 827 & 828/2004, dated 27-4-2004 (Tri.-Bang.) (vii)  M/s. Unik Traders v. CC, Bangalore - Final Order No....

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....no illegality or infirmity in the impugned order. In terms of the citations relied by the learned Counsel, the declared price is required to be accepted in terms of Section 14 of the Customs Act except in cases where Revenue produces evidence of contemporaneous import from the same country of origin, imported during the same time and place. The quantity of import is also a factor for determining t....