2018 (6) TMI 1494

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..... respondent Per: Ramesh Nair Order Present appeal has been filed against Order-in-appeal dt. 17.11.2008 passed by Commissioner of Customs (Appeals), Mumbai - II, JNCH, Sheva. Brief facts of the case are that the Appellant had imported 2000 Kgs of Titanium Dioxide Anatase B101 from China and filed Bill of Entry No. 746965 dt. 13.01.2009 by declaring price of US$ 1240 per MT. It appeared to the .....

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..... ysis, insurance certificate, bill of lading, manufacturers catalogue, other relevant documents and correspondence exchange with the suppliers pertaining to product price. The Appellate authority has failed to appreciate that there is difference in price of the same product manufactured in other countries like America or Europe which is higher compared to china. Even the reputed manufacturers in ch .....

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..... ntemporaneous import of Chinese Origin Titanium Dioxide Anatase B 101 indicates the proper value. While assessing the value at US $ 1390 PMT he has taken into consideration the country of origin, Quantity of grade. We find that when the revenue has taken the quantity of grade and country of origin into consideration for comparing contemporaneous import and thereafter reached to the conclusion and .....

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