2008 (1) TMI 192

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....d against the following Orders-in Appeal: (i) Order-in-Appeal No. 9/2006 (H-II) Cus., dated 31-1-2006. (ii) Order-in-Appeal No. 10/2006 (H-II) Cus., dated 14-2-2006. Both the impugned orders have been passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. 2. In the first appeal, the subject matter is valuation in respect of the import of 10 Nos. of systems. They are ....

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.... the Rule 4(2) of the Customs Valuation Rules, 1988 have not been mentioned by the learned lower authority and they have arbitrarily fixed the value at 85 $ per piece and 75 $ per piece. In the first case, we find that the lower authority has taken that the offer price for 500 pieces is 75 $ and there is no justification for a price of 61 $ in respect of 10 pieces imported by the appellant. Theref....