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2016 (10) TMI 1085 - AT - CustomsValuation - Iranian Pistachios with Shell - enhancement of value - value enhanced solely on the basis of European Public Ledger - Held that: - It is settled that for applying the comparable price of any goods, it is necessary to bring on record that the quality of goods is identical, country of origin is same and the quantity of goods imported and the quantity of the comparable import is also same - In the present case obviously when the price was taken from the European Public Ledger no quantity or any particular import might have been referred in the public ledger - there is no discussion or any evidence taken on record which can show that the price mentioned in European Public Ledger is in respect of the same quality/quantity of goods and from the same country of origin - the price mentioned in the European Public Ledger cannot be blindly applied for enhancement of the declared invoice value of the respondent - appeal dismissed - decided against Revenue.
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