2008 (5) TMI 168

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....er (J)]. - This appeal filed by the Revenue is against an order of the Commissioner (Appeals) accepting the declared value of the goods imported by the respondents. The respondents had imported a consignment of "Capsaicin USP" from a Japanese company and filed bill of entry dated 4-9-2000 for its clearance, declaring its price at USD 7,500 per kg. The original authority found what was called "cont....

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.... The very first ground raised by the Revenue is unintelligible. According to the appellant, the very fact that the importer was asked to substantiate the declared value and that, during personal hearing they produced copies correspondence with the supplier shows that the importer, was made aware of the fact that identical goods had been imported at a higher price by another importer around the sam....