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TMI Blog2011 (5) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals are disposed off by a common order. 3. Heard both the sides and perused records. 4. Issue involved in these cases are valuation of the goods, i.e., acrylic sheets (substandard goods, defective/off grade/old and used goods) imported by the respondents. The importers filed bills of entry and declared value of US $ 500 per metric ton. The adjudicating authority did not accept the value and rejected the same and ordered loading of value and assessed the bills of entry at US $ 950 per metric ton. After coming to this conclusion, adjudicating authority confirmed the demand of duty. Aggrieved by such orders, respondents filed an appeal before Commissioner(Appeals). Commissioner (Appeals), allowed the appeals and held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods/ substandard goods. It is seen from the records and findings of the Ld. Commissioner(Appeals) as well as adjudicating authority that the goods were not mis-declared and were as per inspection report. The findings of Commissioner (Appeals) on this issue while setting aside the Orders-In-Original very relevant which are re-produced :- It is also not the case of the department that there was any special relationship between the importer and the supplier and that the former has paid anything extra over and above the transacted value. There is no charge of mis-declaration of goods. In fact the Adjudicating Authority has mentioned that the impugned goods were examined and found to be Acrylic Sheets substandard/stock lot/off gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of appeal before the Tribunal also, revenue has not led any evidence for the rejection of the transaction value of the imported goods. It is also seen that revenue has not alleged that additional consideration other than transaction value flowed from the importer to the foreign supplier. In absence of any evidence indicating that the transaction value between the importer and the foreign supplier is not genuine and the goods having found to be as per the declaration in the invoice, we find that the impugned orders are correct and does not require any interference. 9. Accordingly, we are of the considered view that the appeals of the revenue are devoid of merits and are liable to be rejected. The impugned orders are upheld and app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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