2008 (6) TMI 175

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..... er: S.S. Kang, Vice President]. - Heard both sides. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals), whereby Commissioner (Appeals) set aside the enhanced value in respect of textile fabrics laminated with PVC imported by the respondent. 2. Brief facts of the case are that respondents made import of the goods in question and filed bill of entry dated 6/1 .....

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..... at respondent has nowhere accepted the enhanced value as per assessment order. When revenue pointed out for differential duty, the respondent informed the revenue that the differential duty amount can be adjusted from that amount which is already with the revenue. It is also pointed out by the respondent that the import made by other importers is by declaring the value at U.S. $ 0.70 per meter and .....

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..... 23 November 1998 informed the Assistant Director Revenue, Intelligence that the international price (import-wise price) of PU/PVC leather cloth during the year 1995-96/1996-97 and 1997-98 is not available. This letter shows that Director (Valuation) only informed for PU/PVC Leather Cloth being imported into India which is used for making insoles footwear at the minimum price to U.S. $ 1.80 per met .....

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