Nanya Imports & Exports Enterprises vs Commissioner Of Customs, Chennai on 10 April, 2006
42322-42323 of
2017 dated 10.10.2017
2.2.2 He relied on the decision of M/s. Gupta Exports
Vs. Commissioner of Customs, Chennai reported in
2002 (146) E.L.T. 361 (Tri. - Chennai) to argue that
the Department cannot rely upon the value of
contemporaneous imports when the quantity of goods
imported and the country of origin is different.