2005 (8) TMI 269

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..... Commissioner of Customs (Appeals), Visakhapatnam. 2. The facts of the case are as follows : The appellant declared a value of USD 330 358 per M.T. in respect of the goods imported by him on 29-9-2001. However, on the same day, another importer filed a warehousing bill of entry declaring the value at USD 432 per M.T. for similar goods imported in the same vessel. The goods in this case are S .....

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..... ecision of the Tribunal has been upheld by the Supreme Court [2003 (154) E.L.T. A180 (S.C.)]. 5. The learned SDR reiterated the contentions in the OIA. 6. We have gone through the records of the case carefully. It is seen that the appellants entered into contract with foreign supplier and the price of the imported goods was determined based on the contracts. International price of commodities .....

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