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TMI Blog2001 (11) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... el, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent imported 456 typist arm chairs with gas lift seat mechanism and declared the value of these goods to be US$ 6.75 per chair. This price is supported by the invoice supplied by the manufacturer located in Malaysia who supplied the goods. The department issued notice to the importer proposing to enhance the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 (122) E.L.T. 321] and noting that Rule 8(2)(1) prohibited determination of value on the basis of local price, allowed the appeal. Hence this appeal by the department. 2. There is not a word in the department's appeal disputing the reliance by the Commissioner (Appeals) on the Supreme Court's judgment. On this basis alone the appeal is liable to be dismissed. In any event, the evidence r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental representative's contention in this regard that this was done to safeguard the status of the sender, is absurd. If the identity of the sender of the e-mail has to be protected, that cannot be relied upon as evidence; so also when the address of the person sending the quotation is not known that cannot be relied upon. The department, in effect, has chopped off significant portions of what is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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