TMI Blog2016 (1) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... h has come to a conclusion that declared value in the appellant’s case needs to be accepted as the quantity imported in that case was 40 metric tonnes which is similar to the quantity imported in this appeal. The first appellate authority in remand proceedings has recorded that from the details of contemporaneous imports during the relevant period, the price declared by the appellants was the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 were imported from Hong Kong were of 20 MTS declared invoice value of US dollars 2450 PMT while anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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. Learned departmental presented to on the other and would reiterate the findings of the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temporaneous 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 declared value in the appellant s case needs to be accepted as the quantity imported in that case was 40 met ..... X X X X Extracts X X X X X X X X Extracts X X X X
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