2008 (7) TMI 273

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....: S.S. Kang, Vice President]. - Heard both sides. Appellant filed this appeal against the impugned order, whereby the value of imported goods declared by the appellant was enhanced. 2. Brief facts of the case are that appellant made a import of Iranian sultanas and value declared as per the invoice is U.S. $ 700 per M.T. The goods were released on provisional assessment. Thereafter a show cause n....

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.... a higher value. The appellant also submitted that the adjudicating authority take note of the fact held that there is no information regarding import of similar/identical goods at a price prevailing in the international market. In view of this finding, the enhancement of value was sustainable. 4. Contention of revenue is that as the identical goods are available in the international market at a ....