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Ghanshyam Chejra vs Collector Of Customs on 16 December, 1988 cites

Rattan Exports Ltd., Delhi vs Collector Of Customs, Calcutta on 11 August, 1987

29. Some of the instances set out in the adjudication order regarding valuations are quotations and it has been held in Kajaria Exports Limited (supra) that quotation at higher rate would not by itself show under-invoicing of the goods sought to be imported. The fact is that the respondents were and still are clearing the spares which are the subject matter of the instant application more or less at the same price as declared by the petition and others. Some of such bills of entries evidencing the aforesaid fact has been annexed with the writ petition at pages 153 to 205. The petitioner has also relied on some more bills of entries evidencing the purchase of identical goods more or less at similar price. Documents evidencing such importations at more or less similar price before and after filing of the writ petition have been produced before this Court. Hence the charge of under-valuation is misconceived and cannot be sustained. The respondents cannot ignore the basic materials in the form of their previous orders and decisions and proceed on the basis of their ipse dixit. Examples set out in the adjudication order pertains to small consignments whereas in the instant case bulk quantities were contracted for and a part of that was imported by way of part shipment. The same is also applicable in the case of the Export Houses also. It is a matter of common knowledge in the International as well as in the Inland trade that purchasers of bulk quantity enjoys a better discount.
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