2008 (1) TMI 192

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..... -1. These appeals have been filed against the following Orders-in Appeal: (i) Order-in-Appeal No. 9/2006 (H-II) Cus., dated 31-1-2006. (ii) Order-in-Appeal No. 10/2006 (H-II) Cus., dated 14-2-2006. Both the impugned orders have been passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. 2. In the first appeal, the subject matter is valuation in respect of t....

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....tated that the circumstances enumerated in the Rule 4(2) of the Customs Valuation Rules, 1988 have not been mentioned by the learned lower authority and they have arbitrarily fixed the value at 85 $ per piece and 75 $ per piece. In the first case, we find that the lower authority has taken that the offer price for 500 pieces is 75 $ and there is no justification for a price of 61 $ in respect of 1....