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Eicher Tractors Ltd. vs Cc on 29 June, 1998

For this reason also, the value declared by the respondent cannot be rejected. The Revenue has no evidence that there is any extra consideration paid by the respondent to supplier of Glassware, therefore, there is no material at all to suggest that there is undervaluation of the goods imported by the respondent. In these circumstances, the rejection of declared value is improper and illegal. The case of the respondent is covered by the Hon'ble Supreme Court judgment in the case of Eicher Tractors Limited vs. CC - 2000 (122) ELT 321 (SC).
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 129 - Full Document

M/S. Sawnney Export House P. Ltd. vs Cc, Mumbai on 15 May, 2001

and Sawhney Exports House (P) Limited vs. CC - 1992 (60) ELT 327 (Tribunal, to come to the conclusion that there is no undervaluation of the goods imported by the respondent. From the impugned order, we do not find any infirmity and therefore, the order deserves to be sustained. Accordingly, the impugned order is upheld and Revenue's appeal is dismissed on merits as well as on limitation.
Customs, Excise and Gold Tribunal - Delhi Cites 13 - Cited by 6 - Full Document
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