2000 (1) TMI 48

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....the initial stage before the Collector, the Customs authorities relied upon the fax copy of a quotation issued by a Singapore party to another Singapore party. The Collector noted that "the same had been collected from a source. The source was not revealed by the Department as normally done." The appellants disputed the correctness of the fax copy of the quotation that was relied upon and sought c....

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....correct valuation but also to disclose it to the other side for rebuttal. It held that the authorities were not right in relying upon the quotation offered by one party in Singapore to another party in Singapore. Having regard to the investigation that was in progress , the Tribunal remanded the matter to the Collector on the limited issue of valuation, to redetermine it in the light of its observ....

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.... upon a quotation made by one party in a foreign city to another also there and the direction to the Collector to decide the matter on remand in the light of its observations. 5.A fax message setting out a quotation by one party in Singapore to another party in Singapore cannot be made the basis of valuation of goods imported into India, particularly so when the importer's request to be allowed....