The unit price of the said goods was declared at US 13.2 per kg.
The said goods fall under Heading 2914.69 and 2914.00 of the Customs Tariff Act, 1975 and Central Excise Tariff, 1944 respectively.
REPORTABLE CIVIL APPEAL NO.
5843 OF 2006 B. SINHA, J. The extent of jurisdiction of the assessing officer to discard the transactional value disclosed by the importer is the question involved in this appeal which arises out of a judgment and order dated 24th February, 2006 passed by the Customs, Excise Service Tax Appellate Tribunal the Tribunal , West Zonal Bench at Mumbai.
Respondent herein filed a bill of entry dated 27th October, 1999 for clearance of 4,5 Dinitro Crysazine.
