COMMISSIONER OF CUSTOMS, BANGALORE Vs. CMC LTD.

JUDGEMENT

(1.) THIS application filed by the department (appellant) seeks stay of operation of the impugned order wherein the learned Commissioner (Appeals) accepted the declared value of the goods in question and set aside the order -in -original. Computer networking equipments were imported by the respondent and assessment was sought on the basis of the unit price declared by them. The original authority accepted their claim for deduction of discount to some extent. Accordingly the goods were ordered to be assessed. Aggrieved, the assessee preferred an appeal to the Commissioner (Appeals) claiming higher discounts on the basis of data pertaining to discounts given by the same supplier (HP, USA) to other importers. Learned Commissioner (Appeals) found it reasonable to grant deduction to the extent of 97.26% from the list price. The essential particulars of the discounts offered by HP to M/s. ITC Ltd. and adopted by the Commissioner (Appeals) as basis for valuation in the case in hand can be had from the following information furnished by the party : Sl. No.Ingram Invoice No.DescriptionHP list price in USDPrice given by HP in USDDiscounts offered by HP 1.16 -01331 -11HP Superdome 56 Cell Board243438013322193.70%

(2.) 16 -01332 -11Blade server with 16 blades41210413972761.00%

(3.) 16 -01333 -11Blade Server with 10 blades2781428971560.85%