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2009 (10) TMI 733 - AT - CustomsValuation of imported goods - import of two consignments of Antimony - case of appellant is that the price difference was on account of quantity difference - Held that: - the quantity difference was a fact borne on record and it was open to the learned Commissioner (Appeals) to consider this fact when pointed out by the appellant - the unit price of USD 1430 PMT declared by the contemporaneous importer in respect of 5 MTs of Antimony cannot be cited in support of a proposal for rejecting the transaction value in the present case. The quantity discounts are a part of the recognized international trade practice - the declared values in this case are to be accepted and the goods to be assessed accordingly - appeal allowed - decided in favor of appellant.
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