2024 (8) TMI 617

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....P. Shrimali, Superintendent, for the Respondent. ORDER These appeals have been filed by M/s. Meghmani Industries Ltd. against rejection of the value declared for the purpose of the import. 2. The appellant filed bill of entry for import of Cyanuric Chloride from China declaring unit price of USD 1.55 per kg. The assessing officer found that, the declared value was less as compare to regular con....

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....g in smaller quantities. The Learned Counsel argued that the NIDB data which is being compared to the appellant import is for import of much smaller quantities as compared to the price negotiated by the appeal 2000 MT. 3. Learned AR relied on the impugned order. 4. We are considered rival submission, we find that the original adjudicating authority while rejecting the declared value has consider....

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.... 4-9-2019 CHINA USD 30000 KGS 2.02 4785806 5-9-2019 CHINA USD 15000 KGS 2.2 4803241 7-9-2019 CHINA USD 15000 KGS 2.1 4813493 7-9-2019 CHINA USD 15000 KGS 2.15 TABLE-II Port of Import Bills of entry No. Bill of entry date Country of origin Quantity Assessable value in Rs. INSBI6 4380213 6-8-2019 CN 30000 163.1 INSBI6 4339380 9-8-2019 CN 15000 151.37 INS....

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....enue, it is seen that the maximum import is of 108 MT vide bill of entry No. 4552563. In the said case the import has happened at Rs. 136.52 per kg. In the same table. It is also seen that, for a quantity of 15 tons imported roughly at the same time, the price assessed was Rs. 159.89 per kg. From the above, it is seen that for a small variation for import quantity from 20 tons to 108 tones, there ....