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2015 (12) TMI 728 - AT - CustomsValuation - Assessee contended that the grammage of paper imported by them is 18 GSM which is different from the grammage of 14 & 16 GSM in case of contemporary imports of M/s. Gujarat Small Industries Corporation Ltd. imported at prices of J. Yen 530 Kg - Held that:- Commissioner (Appeals) did not give any findings on the letter of the supplier. In the said letter it has been stated that material supplied to the Gujarat Small Industries Corporation is different not only in quality but was produced in a different mill. The Commissioner (Appeals) has failed to take this into account and give any findings on the same. He has observed that in case the prices are ridiculously low and unrealistic compared to contemporary imports, the same need to be enhanced. There are no reasons in the impugned order to reject the claim of the appellants that the products imported by them are different from those of Gujarat Small Industries Corporation. Since comparison is being made to goods which are not established to be of identical or similar, we are unable to uphold the impugned order. - Decided in favour of assessee.
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