9911796707
TMI Blog2014 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) ORDER Per : B.S.V.MURTHY The issue involved is valuation of HCG 3 mm strip (pregnancy testing strip) and LH 3 mm strip (ovulation test strip) imported by the appellants during the period from February 2011 to May 2011. The facts of the case are briefly detailed as under: The issue relates to valuation of imported goods. D.C. in the impugned rejected the value declared in the bill of entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in Mumbai consisted of 1600 units of HCG 3 mm strip and 800 mm of LH 3 mm strip whereas in respect of imports of Bangalore, the total quantity was 10000 units. She also submitted that the Managing Director when he was asked about the difference in price had explained that the difference has arisen because of the quantity different and also due to the fact that the imports of larger quantities we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied and has not been investigated. At the same time, there is not even an observation why this claim was not accepted. Both of them have held that the goods are identical. Similarly the suppliers letter also has been ignored. It is also not on record that the samples were drawn in both the places and the samples are similar. It is also not on record that the goods have been examined by any of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
