2018 (6) TMI 1494

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....espondent Per: Ramesh Nair Order Present appeal has been filed against Order-in-appeal dt. 17.11.2008 passed by Commissioner of Customs (Appeals), Mumbai - II, JNCH, Sheva. Brief facts of the case are that the Appellant had imported 2000 Kgs of Titanium Dioxide Anatase B101 from China and filed Bill of Entry No. 746965 dt. 13.01.2009 by declaring price of US$ 1240 per MT. It appeared to the r....

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....sis, insurance certificate, bill of lading, manufacturers catalogue, other relevant documents and correspondence exchange with the suppliers pertaining to product price. The Appellate authority has failed to appreciate that there is difference in price of the same product manufactured in other countries like America or Europe which is higher compared to china. Even the reputed manufacturers in chi....