2015 (12) TMI 855

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....omm. (AR), for the Respondent. ORDER The appeal arises from Order-in-Appeal No. 142/MCH/AC/GR.II-B/2013, dated 18-2-2013 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has dismissed the appeal of the appellant, M/s. Buying Overseas by upholding the order of the assessing authority wherein the value of the toners imported by the....

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....4.25 per Kg, the appellant was asked to explain about the particulars declared by them and the appellant justified the lower rate of transaction value and the same was accepted by the department. The said transaction was pertained to bill of entry dated 6-7-2011 whereas in the present case, the bills of entry are for Feb 2012. Having accepted the value declared by the appellant in respect of conte....

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....onsideration is the quantum of imports involved in the transactions and also the nature of goods, in respect of the material particulars. It is a normal trade practice that if the quantity of goods purchased and sold is high/discounts are offered and the price of the transactions will be lower. Similarly, it is also a well-known fact that branded goods fetch a higher price than unbranded goods. In....