TMI Blog2015 (8) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by Tribunal Therefore, quantities also approximately same and there was not much difference between two Impugned order of tribunal set aside Decided in favour of Revenue. - Civil Appeal No. 7987 of 2004 - - - Dated:- 28-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. Shri Yashank Adhyaru, Senior Advocate, Arijit Prasad, Ms. Sushma Manchanda and B. Krishna Prasad, Advocates, for the Appellant. Shri Ashwani Kumar, Advocate (NP), for the Respondent. ORDER The respondent herein is engaged in the business of import and during the course of business, on 2-7-2002 it entered into an agreement with one Galaxy Enterprises, Hong Kong, for import of plastic body, plastic lens camera at a unit price of US $ at 0.41. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is how the Department is in appeal questioning the validity of the judgment of the CESTAT. 6. A perusal of the judgment of the Tribunal would show that the Tribunal has discarded the evidence of the so-called contemporaneous transaction on the basis of one declared by M/s. SKP Trade Link, primarily on the ground that it did not pertain to the same goods and further as far as M/s. SKP Trade Link is concerned, it had imported 25,000 pieces whereas the respondent in the present case had imported much larger quantity, i.e., 90,000 pieces. 7. After the appeal was admitted notice was issued to the respondent which was duly served. Mr. Ashwani Kumar had put in appearance on behalf of the respondent. Service is accordingly complete. 8. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the same time at a much higher rate it was open to the Department to fix the transaction value on that basis. In the aforesaid circumstances, we find that the goods which were imported by M/s. SKP Trade Link are identical namely NOVACAM-I (Model-TOMA M-900) 35 mm-photographic cameras. We further find that the respondent herein had imported 30,000 pieces only for which the Bill of Entry was filed and not the actual import of 90,000 pieces as accorded by the Tribunal. Therefore, in the case of M/s. SKP Trade Links the duty was charged valuing the goods at US $ at 1.50 per piece. Therefore, the quantities are also approximately the same and there is not much difference between the two. On these grounds, we set aside the judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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