TMI Blog2017 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the documents are the same goods which were received by the importer, accordingly he prayed that the transaction value should be accepted - Held that: - It is seen from the proceedings before the lower authorities that copies of these documents were made available to the importer which clearly indicated the bill of lading number, container number, supplier name, quantity and description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of $ 400 per MT. Goods were provisionally assessed pending verification of value by DRI. Upon conclusion of investigation by DRI, the goods were assessed to the value of $930 and $955 per MT. During the original adjudication proceedings, the adjudicating authority confirmed the differential customs duty amounting to ₹ 1,90,772/-, confiscated the goods and allowed for redemption on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. Consequently, it is the submission of the appellant that the rejection of the transaction value is not proper. 3. With the above background, we heard Shri G. Subramanian, learned advocate for the appellant and Shri Pakshirajan, AR for the Revenue. 4. The learned counsel reiterated the grounds and argued that from the copies of documents procured by DRI from Sri Lankan Customs, it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pies of the documents filed by the supplier in Colombo to the Sri Lankan Customs pertaining to the very same containers imported by the appellant. It is also seen from the proceedings before the lower authorities that copies of these documents were made available to the importer which clearly indicated the bill of lading number, container number, supplier name, quantity and description of goods, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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