2002 (2) TMI 890

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay is condoned and the appeal taken up for disposal with consent of the Departmental Representative. 2. By the order impugned in the appeal, the Commissioner (Appeals) has held that the value declared by Emil Corporation, the respondent to this appeal, for the numbering machines that it imported was required to be accepted as the transaction value in terms of Rule 4 of the Customs (Valuation) Ru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the discount is a commercially acceptable measure. He has relied upon the ratio set forth in paragraphs 13 and 14 that transaction value can be determined under Rule 4(1), and does not fall under the existence in Rule 4(2), there is no question of determining the value under the subsequent rules. We, therefore, find no ground for interference with the Commissioner (Appeals), order. 4. Appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X