Court Accepts Appellant's Declared Value for Non-Calcined Petroleum Coke Imports; Rejects Comparable Price from BGH Exim Limited.

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....Valuation of imported goods - Non-calcined petroleum coke - rejection of declared value - when there is a long term contract for lifting of a minimum 8 Lakh Tonnes Per Annum, obviously there will be substantial discount in the price. On this basis, it cannot be said that the comparable price of BGH Exim Limited should be taken for assessment of import of the appellant. - declared value to be accepted - AT....