2003 (12) TMI 497

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..... Member (T)]. Sunny enterprises, the respondent to this appeal by the Commissioner, imported resins of Chinese origin at a declared price of US$ 1496 cif per ton of the value. The Assistant Commissioner was of the view that the value was too low and after considering the cause shown by the importer, since he found that quotation offer dated 16-3-1998 of Capital Glass International Ltd., Himgi .....

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..... ng further verification/investigation. This order is against the order of the Commissioner (Appeals). 3. The ground in the appeal is that the Commissioner (Appeals), by applying Rule 10A of the Valuation Rules should have upheld the price determined by the Additional Commissioner and ought not to have been considered fresh evidence submitted by the importer. It is also contended that the Commiss .....

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..... other evidence. If he still has reasonable doubt about the truth or accuracy of the value so declared, it shall be deemed that the transaction value of the goods cannot be accepted. The Commissioner (Appeals) has therefore required to determine whether the quotation offered by the Capital Glass International Ltd. and the practice of the Mumbai Custom House constitute reasonable doubt for the asse .....

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