2000 (9) TMI 1084

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....pellant. Shri R.K. Roy, JDR, for the Respondent. ORDER The dispute in the present appeal is as regards the valuation of Di-octyl Pathalate (DOP) imported by the appellants from Korea. The appellants have declared the price of the said item as US $ 590 CIF per M.T. The Revenue, vide the impugned Order passed by the Commissioner of Customs, has raised the assessable value to US $ 888 CIF pe....

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....ulletin, are not comparable at all. Apart from that, he submits that the said Bulletin is not an authentic source of information. Further, Korea has been shown only as a source of importation, but no country of origin has been mentioned in the said Bulletin. It is the contention of Shri Mehta, learned Advocate that the goods in that case might have been imported by the said importers through trade....

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....pports the reasoning of the adjudicating officer and submits that during the relevant period, the Revenue has produced evidence to show importation of the identical items at a higher value. As such, the enhancement of the assessable value was justified. 4. We have considered the submissions of both sides and have given our careful consideration to the disputed question. We find force in th....