TMI Blog2009 (10) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) to consider this fact when pointed out by the appellant - the unit price of USD 1430 PMT declared by the contemporaneous importer in respect of 5 MTs of Antimony cannot be cited in support of a proposal for rejecting the transaction value in the present case. The quantity discounts are a part of the recognized international trade practice - the declared values in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emicals Ltd., Pune, @ USD 1430 PMT (CIF). On this basis, they proposed to enhance the assessable value on the basis of the contemporaneous import price of USD 1430 PMT (CIF). Accordingly, after giving the party a reasonable opportunity of being heard, the original authority enhanced the assessable value under Section 14(1) of the Customs Act read with Rule 5 of the Customs Valuation (Determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the plea that the unit prices of USD 1220 PMT and USD 1225 PMT were the prices agreed between them and the respective suppliers. On this basis, they argued that the transaction values should be accepted under Section 14 of the Customs Act. They further argued that the transaction value could not be rejected without stating specific reasons referable to Rule 4(2) of the Customs Valuation Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity inasmuch as the quantity difference was a fact borne on record and it was open to the learned Commissioner (Appeals) to consider this fact when pointed out by the appellant. Today we are considering it and, accordingly, we are of the view that the unit price of USD 1430 PMT declared by the contemporaneous importer in respect of 5 MTs of Antimony cannot be cited in support of a proposal for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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