2008 (5) TMI 211

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....ted "Anhydrous Milk Fat (Butter Oil)". The import price as declared by the respondents was found low vis-a-vis the prevailing international prices, contemporary imports of identical goods and domestic prices of the similar goods. An inquiry was initiated for the ascertainment of low prices of the import. 3. The importer/respondent was also asked to justify the price on the grounds of indicators raised by the department. The respondent's replies to the queries raised by the adjudicating authority. The adjudicating authority after considering the contention of the respondents, loaded the value of the goods imported by the respondents. 4. Aggrieved by such order, the respondent filed an appeal to the Commissioner (Appeals). The Commissio....

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.... on the ground that evidences of import of identical goods cleared vide B/E No. 718190, dated 31-1-2002 for a value of US $1100 PMT for 108 MT. (a) It is observed that the lower authority has enhanced the value of the impugned goods on the basis of some single import of 108 MT in the month of January, 2002. However, the impugned goods in the instant case was more than 300 MT and imported in the month of March, which is nearly 3 times more than the import of identical goods in the month of Jan, 2002. (b) The impugned goods were imported against the contract of 12000 MT and the impugned goods were part of this contract. (c) In the instant case, the supplier is a Govt Organisation. A letter from the Trade Commissioner, New Zealand Hig....