TMI Blog2015 (2) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of 1 MT or below - Held that:- The assessing officer has adopted the transaction value in transactions where the quantum of import if of the order of 1 MT or below whereas in the facts of the present case, the consignment imported was of 5 MT which was part of an order for 100 MT and the imports were done directly from the manufacturer. It is a normal trade practice that when higher quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dv. JUDGEMENT Per: P R Chandrasekharan: 1. Revenue is in appeal against Order-in-Appeal No. 319 (Gr.IIA)/2009(JNCH) dated 15/06/2009 passed by Commissioner of Customs (Appeals), Mumbai, wherein he has set aside the order of the adjudicating authority enhancing the value of the imported goods, namely, Toners from US $ 4.25 per Kg to US $ 6.80 per Kg. 2. In the appeal memorandum, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the order passed by the lower appellate authority is fair and reasonable and cannot be assailed without any evidence. While the Revenue concedes that there can be discount of account of higher quantum of imports, no evidence has been led by the Revenue to substantiate that the discount of 37.5% in the price noticed in the present import is unreasonable or is not in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100 MT and the imports were done directly from the manufacturer. It is a normal trade practice that when higher quantities are offered for sale, discounts are given and therefore, while comparing the values of the transaction value of contemporaneous imports, adjustments have to be made for the quantity involved. There is no evidence led by the Revenue to show that discounts of 37.5% which is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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