2010 (7) TMI 1122

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....hwa, Member (Judicial) and Mr. B.S.V. Murthy, Member (Technical) For the Appellant : Shri P.M. Dave (Adv) For the Respondent : Shri R.S. Srova (JDR) JUDGEMENT Per: Mrs. Archana Wadhwa: Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner of Customs vide which he has enhanced the price of the imported goods and has conseq....

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....he foreign supplier whom he met on his trip to India; that they placed the orders on the said supplier as they were giving direct documents without L.C; that the goods are shipped from China to Hong Kong and then transshipped to India; that he is aware that the prices collected by these foreign suppliers are below the normal international prices. 3. As the appellants waive the show cause notice, ....

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....ve contentions of the appellants and on the ground that Shri Shantilal Jain has himself accepted that the price offered by the foreign supplier was lower than the international price, he enhanced the value along with confiscation of the goods and imposition of penalties. 5. After hearing both the sides and after going through the impugned order of Commissioner, we find that he has solely relied u....

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....the other imports as contemporaneous imports, the quantity in both the imports should match and should be on the same commercial level. Reference in this regard is made to the following judgments: 1. D.R. Polymers Ltd. Vs. CC, ICD, TKD, New Delhi [2004 (166) ELT 393 (Tri. Del.)] 2. Narayan International Vs. Collector of Customs [1992 (58) ELT 126 (Tribunal)] 3. Vintel Distributors Pvt. Ltd. ....