2016 (12) TMI 1500

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eclared the price ranging from US $0.28 to $0.52 per MT; the goods were examined and samples from respective consignments were sent for testing by Sasmira. Based upon the test results, the lower authorities felt that there was excess quantity and also there was a misdeclaration of the value as similar goods were imported by VIP Industries at a higher rate. Show-cause notice was issued to the respondent for enhancement of the value. Respondent contested the value proposed in the show-cause notice on the ground that the goods which were imported by VIP Industries are different and VIP Industries are consuming the same and the quantity imported by them are far less than the quantity imported by the appellant. The adjudicating authority after f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enquiry does not indicate the quality of the product and the description of the product is mentioned as PVC coated cloth. He would draw our attention to the Order-in-Original and make submission that the goods which are imported by VIP Industries are different and the quantity imported is also less than the quantity imported by respondent. 5. On careful consideration of the submission made by both sides, we find that the issue involved in this case is regarding the valuation of the goods imported by the respondent. 6. The adjudicating authority in the impugned order has made a observation, quite correctly that the declared price can be rejected if the officers are satisfied the condition laid down in Rule 4(2) of the Customs Valuation Rul....