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TMI Blog2010 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates, for the Appellant. S/Shri B. Bhattacharya, ASG, R.P. Bhatt, Sr. Advocate, K. Swami, B.K. Prasad, Ms. Shipra Ghose and Mrs. Anil Katiyar, Advocates, for the Respondent. [Order]. - This appeal is directed against the order dated 26-4-2005 passed by the CESTAT, West Zonal Branch at Mumbai upholding the Order-in-Original dated 28-10-1997 passed by the Commissioner of Customs, Mumbai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved by the aforesaid order, the appellant filed a statutory appeal before the CESTAT, which also came to be dismissed under the impugned order. 4. Counsel appearing for the appellant has submitted before us that the value declared by the appellant were fair and that the same were based on the prices given by the manufacturers and that it is the same price that such goods would f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s declared by the appellant were not true transactional value and that they were importing the goods at a lower price to evade the customs duty. The aforesaid findings were challenged before the Tribunal. The Tribunal has considered the respective cases and finally upheld the aforesaid findings mainly relying upon the prices of similar goods. 7. It cannot be disputed that in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 157]. In the said decision, it was held by this Court that the provisions of Sub-section (1) of Section 14 would prevail over the transactional value when Rule 4 is not reflecting the prices on which such or like goods are sold or offered for sale. That being the position and in the present case, the deemed value as is found by the Commissioner of Customs and upheld by the Tribunal being higher th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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