2005 (5) TMI 106

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..... 294/2003-Cus., dated 14-7-2003 enhancing the value of Chinese Ginger imported by the appellant on the basis of a letter given by the Joint Director (Marketing), Spices Board to the Commissioner of Customs, Guntur. In fact, the basis of enhancing the valuation of the imported Chinese Ginger is the Spice Bulletin. The appellants had imported 14,280 kgs. and 12,500 kgs. of Chinese Ginger declaring ....

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....1998 (100) E.L.T. 126 (Tribunal) wherein it has been held that invoice price cannot be routinely discarded except on the strength of a clear evidence that the invoice is not genuine and does not show the real price as has been transacted between the importer and the foreign supplier. Further reliance is placed on the Apex Court judgment rendered in the case of CC, Bombay v. Nippon Bearings (P) Ltd....