2009 (7) TMI 1066

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..... ether the value of goods declared by the appellants in respect of High Sea Sale made by M/s. Arun Sales Corporation is only to be increased by 2% extra as per agreement between the appellants and the said High Sea Sale transaction. The appellant submitted that it was agreed between the parties that price in respect of High Sea Sale to M/s. Arun Sales Corp shall be charged at US $ 31,050 plus 2% ar .....

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..... on claimed aforesaid by the appellant. There is no evidence on record to disturb the agreed value between the parties. It is noted from page 16 of the appeal folder that both parties to the deal have made clear that the consideration for sale shall be 31,671 US $. In absence of any evidence to interfere, we direct that the sale 31671 US $ would be proper and this is taking note of the decision of .....

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