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2008 (12) TMI 207 - AT - CustomsContemporaneous imports – valuation - We find that import at Rs. 3/- was in the months of July and September, 2001 while import in the present case is in the month of October, 2001. The Commissioner (Appeals) found that there was an import in October, 2001 at Rs. 10.08 per soap. Therefore, the claim of the appellants that the declared price should be accepted is not tenable. However, price of Rs. 10.08 having been noticed for import made in the same month, there is no reason why Rs. 10.08 should not be fixed instead of Rs. 12/- . We, therefore, hold that MRP of the soap in question should be Rs. 10.08, modify the impugned order to this extent
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