generality of imports of identical/similar goods at or about the time of import under assessment. The contemporaneous price adopted was the lowest of several ... paid or payable for the goods imported for delivery at the time and place of importation where the importer and the supplier are not related
contemporaneous import details if produced by the appellant-importer, refusing to look to such evidence is incorrect as the value in the contemporaneous imports were ... before 28 years of import. The importer cannot be faulted for not producing the original price of the imported item at the time of their
respondents that the declared price
was correct when compared with contemporaneous imports was also
not accepted by the adjudicating authority as the invoices ... contemporaneous imports did not reveal the specification, quality
etc., of the products.
6.4. Adjudicating authority also rejected the contention of the
respondents that the supplier
same time
as the subject goods. Where there are no contemporaneous imports into India,
the value is to be determined under Rule ... underinvoicing has to be supported by evidence of prices
of contemporaneous imports of like goods. It is for the Department to
prove that the apparent
considered and
termed as unreliable and contaminated and without
contemporaneous import data, Residual Rule 9 of
valuation in CVR, 2007 cannot be applied.
c. Assessee ... department has disowned their NIDB data
and without data of contemporaneous imports, Rule 9 cannot
be invoked as 'previously determined values
same time
as the subject goods. Where there are no contemporaneous imports into India,
the value is to be determined under Rule ... underinvoicing has to be supported by evidence of prices
of contemporaneous imports of like goods. It is for the Department to
prove that the apparent
same time
as the subject goods. Where there are no contemporaneous imports into India,
the value is to be determined under Rule ... underinvoicing has to be supported by evidence of prices
of contemporaneous imports of like goods. It is for the Department to
prove that the apparent
same time
as the subject goods. Where there are no contemporaneous imports into India,
the value is to be determined under Rule ... underinvoicing has to be supported by evidence of prices
of contemporaneous imports of like goods. It is for the Department to
prove that the apparent
transaction value cannot be rejected without any
evidence to the contemporaneous imports at the higher value. The relevant
extract is re-produced below ... goods of
contemporaneous import. In the present import without carrying out any test to the
fact that goods of contemporaneous import and the goods
higher value of the contemporaneous imports. We feel
that while determining a particular import to be considered as a
contemporaneous import for enhancement ... goods of
contemporaneous import. In the present import without carrying out any test to the
fact that goods of contemporaneous import and the goods
