OLEOFINE ORGANICS (INDIA) PVT. Vs. COMMISSIONER OF CUS.

JUDGEMENT

(1.) Heard both sides. The applicants filed this appeal against the Order -in -Appeal dated 18 -2 -2003 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai -II.

(2.) The appellants made import of Erucic Acid from Germany. They declared the price at the US 1375 PMT. The Customs authorities rejected the price declared by the importer and enhanced to US 1480 PMT on the ground that appellant earlier imported the same goods form the same manufacturer at this price.

(3.) The contention of the appellant is that earlier they had imported only 108 MTs. of the acid whereas the present consignment is part of contract which is for 216 MTs. and the appellants produced certificate from the overseas manufacturer to the effect that in view of higher quantity and reduction in the price of raw material the goods were sold at the rate of US 1375 PMT.