2015 (5) TMI 1221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Ms. Suchitra Sharma, DR, for the Respondent. ORDER Appeal is filed against Order-in-Appeal No. IND-I/229/2009, dated 30-9-2009 which upheld the order-in-original dated 23-2-2008 in terms of which the assessable value of polyester partially oriented yarn imported by the appellant was revised upwards from US dollars 0.70 per Kg. to USD 0.91 per kilogram. 2. Briefly stated, the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellants were not entitled to various discounts as per the said contract. 3. Although no one has appeared on behalf of the appellant, as there is no request for adjournment either, we proceed to decide the appeal on merit. The appellant in its appeal has contended that they had imported more than 6600 Mts. of the said goods up to the time when the anti-dumping duty was imposed making fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also a fact that the supplier did not demand any additional amount on the ground that the entire quantity as per the contract was not imported. It is not the Revenue's case that any additional amount was paid to the suppliers for the goods already imported for not importing the entire quantity as per the contract. Indeed there was a very valid reason for not importing the entire contracted quantit....