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2017 (2) TMI 138 - AT - CustomsValuation - rejection of declared value on the ground that there being contemporaneous imports of the same products from the same supplier during the relevant period - whether the lower authorities were correct in enhancing the value of EUDRAGIT-l 30d-55 (Methacynic Acid Co-Polymer) from EURO 5.65 per Kg. (CIF) to EURO 8.95 per Kg? - Held that: - there is definitely substantial difference in the quantity imported by the appellant and another importer. The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier could have charged more. The adjudicating authority has not brought on record the correct facts of the contemporaneous imports, hence in our view, rejection of declaration price herein needs to be set aside. The declared price has to be accepted - appeal allowed - decided in favor of appellant.
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