TMI Blog2017 (10) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... at for same description of goods different prices have been declared. This has been explained by the appellant by giving technical write up and analysis report, Moreover, the declared value of subsequent imports having been accepted by department, we find no grounds to uphold the rejection of transaction value and enhancement - the enhancement is unjustified - appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulant Batch 814112721 (ii) Polymer floculant Batch 814112722 USD 1.15 USD 1.40 The price of the first item was enhanced to USD 1.40 (i) Polymer floculant Batch 815030321 (ii) Polymer floculant Batch 815030323 (iii) Polymer floculant Batch 81503022 USD 1.15 USD 2.28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for a report and the same is awaited. The case was adjourned as last and final chance for furnishing report to 16.5.2017. On this day the department sought further time and the matter was adjourned to 26.5.2017. Thereafter the case was adjourned to this day. Today when the matter came up for hearing, the Learned AR Shri. A.CIetus submitted that they have not received any report. 4. The stron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details to show that in respect of subsequent imports vide B/E 7011081 db 7.10.2016, and 9192696 dt.6.4.2017 the department has accepted the declared value of the same products. On perusal of records we do not find any cogent ground for rejecting the transaction value. The only doubt raised by department is that for same description of goods different prices have been declared. This has been expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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