TMI Blog2001 (11) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... 751/97, dated 30-7-97 by which the Commissioner has allowed the appeal of the respondent and directed the lower authority to accept the declared price of US $ 24.50 per kg. The Revenue has come in appeal on the ground that the Commissioner (Appeals) has set aside the order of the Assistant Commissioner, Air Cargo Complex for the reason that there may be a case for variation of price which is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex) in his order-in-original dated 21-10-96 in the case of the similar import by applying Rule 5 of the Customs (Valuation) Rules, 1988. They further submitted that the order-in-appeal is not a detailed and well reasoned order and the Commissioner (Appeals) has not considered various aspects of the law and facts and circumstances of the case. The Revenue, therefore, wanted that the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier and the importers are related persons and there is mutuality of interest etc. In this connection they have relied on the Apex Court judgment rendered in the case of Eicher Tractors, 2000 (122) E.L.T. 321 (S.C.) and other similar judgment like Mirah Exports v. UOI, 1998 (98) E.L.T. 3 (S.C.). 4. We have considered the submission made by both the sides and find that the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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