TMI Blog2014 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor that one of the import was in bulk and the other was in retail packs has not been considered, has not been verified and has not been investigated. At the same time, there is not even an observation why this claim was not accepted. Both of them have held that the goods are identical. Similarly the supplier s letter also has been ignored. It is also not on record that the samples were drawn in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from February 2011 to May 2011. The facts of the case are briefly detailed as under: The issue relates to valuation of imported goods. D.C. in the impugned rejected the value declared in the bill of entry, on the ground that identical goods had been imported at an enhanced value, during the comparable period at other Custom station. The D.C. compared the value of goods imported through Mumbai C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2011 LH 3 MM Strip (Ovulation Test Strip) 10000 0.008USD/Unit 2. The learned counsel on behalf of the appellants submitted that the imports in Mumbai consisted of 1600 units of HCG 3 mm strip and 800 mm of LH 3 mm strip whereas in respect of imports of Bangalore, the total qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifference in the commercial levels. The findings itself are totally wrong. No evidence has been produced that the submission of the Managing Director that one of the import was in bulk and the other was in retail packs has not been considered, has not been verified and has not been investigated. At the same time, there is not even an observation why this claim was not accepted. Both of them have h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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