2004 (3) TMI 135

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.... - The dispute raised in these appeals is the Customs Valuation of 'STAR ANISEEDS' imported from Vietnam. Appellants sought valuation of the goods at the purchase price. Customs Authorities enhanced those values and assessed the goods to customs duty. Relevant particulars are indicated in the Table below : Name of the Importer Bill of Entry No. & date Unit price declared per M.T. Enhan....

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....he transaction value and the transaction value can be rejected only in the circumstances specified in the Rules. Apart from this legal position, the appellants have also pointed out that the comparison made in the impugned orders is not appropriate inasmuch as the import in the compared Bill of Entry No. 181062, dated 8-5-2001 related to import of Chinese Aniseeds, while the imports in question wa....

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....us countries and under different transactions inasmuch as price variation takes place on account of variety, grade, quality etc. Further, prices vary vastly seasonally. Learned Counsel for the appellants also produced print-outs showing that the Customs House had accepted prices comparable to appellant's purchase prices for assessment. 3. We have perused the records and considered the submissio....