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2015 (2) TMI 598 - AT - CustomsValuation of goods - Enhancement in value - Lower appellate authority held that the goods under import were part of a bulk order of 100 MT and therefore, the value declared cannot be assailed by comparing the import price of smaller quantity of imports of the order of 1 MT or below - Held that:- The assessing officer has adopted the transaction value in transactions where the quantum of import if of the order of 1 MT or below whereas in the facts of the present case, the consignment imported was of 5 MT which was part of an order for 100 MT and the imports were done directly from the manufacturer. It is a normal trade practice that when higher quantities are offered for sale, discounts are given and therefore, while comparing the values of the transaction value of contemporaneous imports, adjustments have to be made for the quantity involved. There is no evidence led by the Revenue to show that discounts of 37.5% which is noticed is not reasonable or is not in accordance with the normal trade practice. In the absence of such evidence, the order of the lower appellate authority cannot be assailed or interfered with. Accordingly, we find no merits in the appeal filed by the Revenue - Decided against Revenue.
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