TMI Blog2015 (5) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... tract was not imported and only a quantity of about 6600 MTs. was imported when the anti-dumping duty was imposed making further imports unviable for the appellant. It is also a fact that the supplier did not demand any additional amount on the ground that the entire quantity as per the contract was not imported. It is not the Revenue s case that any additional amount was paid to the suppliers for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against Order-in-Appeal No. IND-I/229/2009, dated 30-9-2009 which upheld the order-in-original dated 23-2-2008 in terms of which the assessable value of polyester partially oriented yarn imported by the appellant was revised upwards from US dollars 0.70 per Kg. to USD 0.91 per kilogram. 2. Briefly stated, the appellant had entered into an agreement with the supplier to import 10,000 Mts. of pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though no one has appeared on behalf of the appellant, as there is no request for adjournment either, we proceed to decide the appeal on merit. The appellant in its appeal has contended that they had imported more than 6600 Mts. of the said goods up to the time when the anti-dumping duty was imposed making further imports unviable and that the supplier understood the reasons for its not importing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity as per the contract was not imported. It is not the Revenue s case that any additional amount was paid to the suppliers for the goods already imported for not importing the entire quantity as per the contract. Indeed there was a very valid reason for not importing the entire contracted quantity because the imposition of anti-dumping duty, which could not have been foreseen at the time of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal No. 41/customs/final assessment/ICD/Pith/2009, dated 5-3-2009 essentially on the ground that the appellant had not imported the entire quantity as per the condition of the agreement. The appeal against the said order-in-original was decided in favour of the appellant vide Order-in-Appeal No. IND-I/157/2009, dated 30-7-2009. The Revenue s appeal against the same order-in-original dated 5-3-2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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