2005 (6) TMI 124

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.... and heard both sides. The respondents in this appeal of the Revenue had imported 26,000 kgs of Synthetic Camphor Powder of Chinese origin and filed a Bill of Entry for its clearance, declaring the price of the goods as US$ 1900 PMT C.I.F., which was supported by an invoice dated 1-9-1996 raised by the overseas supplier. The Department, on the basis of an invoice dated 7-1996 raised by a Chinese m....

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....7-1996. Ld. Counsel for the respondents has sought to defend the Commissioner's order on the strength of the Tribunal's decision in Sai Impex v. Collector of Customs [1992 (62) E.L.T. 616 (Tribunal)], affirmed by the Apex Court vide [1996 (84) E.L.T. A47]. 3. In the case cited by ld. Counsel, the value of certain goods imported by M/s. Sai Impex, as declared by the importer, was accepted by the....