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2011 (4) TMI 957 - CESTAT, MUMBAITransaction value - higher value - Commissioner (Appeals) has observed that no evidence of imports at higher value at the material time has been indicated nor any evidence has been produced to contradict the statements of the respondents that no agency agreement existed between them and the foreign supplier - Department has relied on the assessee's letter in which they have stated that they are getting 10% commission on FOB value on the imports made through them - Neither this letter nor other case records are available with the Department, in absence of documentary evidence, Revenue can not find fault in the impugned order, no merits in the appeal filed by Revenue and accordingly dismissed
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