TMI Blog2001 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... sident]. The above appeals are directed against the impugned order passed by Commissioner of Customs (Appeals), Bombay vide Order-in-Appeal Nos. 318-320/2001. The appellants had imported synthetic Butyl rubber (BK 1675N) at the rate of US Dollar 1.75 per kg. under Bill of Entry Nos. 9790/26-2-98 and 4429/12-3-98. The quantity imported was 84.600 MT each. They had also imported 42.300 MT at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decisions of the Supreme Court in the case of Eicher Tractors Limited v. Commissioner of Customs [2000 (122) E.L.T. 321 (S.C.)] and Basant Industries v. Additional Commissioner of Customs [1996 (81) E.L.T. 195 (S.C.)]. Reliance was also placed by the learned Counsel on the decision of the Tribunal in M/s. Balbir Saluja v. CC, New Delhi [2001 (134) E.L.T. 721 (T) = 2001 (46) RLT 971]. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no indication in the Orders impugned, to show that the authority has taken recourse to Rule 10A. Under these circumstances, he pointed out that there was no justification whatsoever for rejecting the transaction value. 4. The learned Departmental Representative submits that it should not be taken that the authorities have not acted under Rule 10A, only for the reason that there is no reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we find that even if Rule 10A is applicable, it cannot be taken that there were sufficient materials before the authorities to have a reasonable doubt about the truth or accuracy of the value declared. Apart from referring to the fact that during the period of 120 days prior to the import of the impugned consignments import from Russia were made at the rate of US Dollar 1.75 per kg. there was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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