2016 (1) TMI 1137

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..... appeal is directed against Order-in-Appeal No: 731/2004-MCH dated 03/12/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding dispute of valuation of the goods imported. Appellant imported two consignments antimony and filed 2 bills of entry. The goods .....

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..... of imports being 40 metric tonnes the transaction value should be accepted. He submits that this judgment is reported at 2010 (252) ELT 447. He would also submit that the details of contemporaneous imports during the relevant period were supplied to the appellant and it was brought to the notice of the first appellate authority that contemporaneous import prices are low than transaction value. 5. .....

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..... ere the said goods originated. In the absence of any such details, it cannot be held that the contemporaneous values being higher, the transaction value needs to be rejected. On the other hand, for the like quantity, the imports made by the same appellant, the value was in dispute which is decided by this bench as cited hereinabove. We find that the bench has come to a conclusion that  declar .....

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