TMI Blog2017 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... Polymer) from EURO 5.65 per Kg. (CIF) to EURO 8.95 per Kg? - Held that: - there is definitely substantial difference in the quantity imported by the appellant and another importer. The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or consideration is whether the lower authorities were correct in enhancing the value of EUDRAGIT-l 30d-55 (Methacynic Acid Co-Polymer) (hereinafter referred as goods ) from EURO 5.65 per Kg. (CIF) to EURO 8.95 per Kg. The lower authorities have rejected the declare price of EURO 5.65 per Kg. of the goods on the ground of there being contemporaneous imports of the same products from the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant needs to be verified. 6. On careful consideration of the submission made by both sides, we find that the value sought to be adopted for enhancing of the value of the imported goods based on contemporaneous goods during the material period, that there cannot be quarrel as to applying contemporaneous imports value, however, the law is settled on the issue of applying contemporaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also influenced the price as the quantity of 480 Kgs. imported by another importer being 25% of quantity imported the same supplier could have charged more. The adjudicating authority has not brought on record the correct facts of the contemporaneous imports, hence in our view, rejection of declaration price herein needs to be set aside. In our considered view the declared price has to be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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