2024 (5) TMI 208

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....tendent (Authorized Representative), for the Respondent. ORDER The issue involved in instant cases relating to rejection of declared value of import by Revenue. The matter had earlier reached Hon'ble Apex Court wherein the Apex Court has directed as follows : "21. In the case at hand, no doubt the Revenue claims to have some information based on certain alleged imports made at the Bombay port ....

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....on is supplied to the appellants, the appellants perhaps will have an opportunity to dispute the comparability of the import transactions allegedly contained in the computer printout on various counts may not be possible to catalogue. 23. The appellants, of course, admit that the goods imported by them are known commercially as 'Cyanuric Chloride' as specified in the show cause. Whether Cyanuric....

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.... proof of the existence of comparable imports; (2) assuming such a printout exists and the contents thereof are true, the question still remains whether the transaction evidenced by the said computer printout are comparable to the transaction of the appellant. The appellant will have to be given reasonable opportunity to establish (if he can) that the transactions are not comparable." 2. Thereaft....