2008 (6) TMI 64

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....i D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, appellant filed three bills of entry for import of non-coking coal of South Africa origin, at declared price of USD 27.99. The said import was made in terms of contract dated 23-8-02, entered into with M/s. Glencore International AG, wherein basic price mentioned was USD 28.25 PMT, but the ....

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....pellate authority observed that the enhancement was marginal and the appellant has not been able to show that they were given any special discount from the purchaser on account of higher quantity of coal their plea of acceptance of transaction value cannot be accepted. The said order of Commissioner (Appeals) is impugned before us. 4. After appreciating the submissions made by both sides, we fi....