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2016 (8) TMI 1327 - CESTAT MUMBAIValuation of imported goods - enhancement of value - rejection of transaction value on the ground that the respondent and foreign supplier are related persons - Held that: - except the allegation that the respondent has not submitted any documents, no reason was given for enhancement of 20%. Even there is no whisper of relationship between the importer and the foreign supplier. Since no material was available, even though the appellant has not produced any documents, the adjudicating authority could not have enhanced 20% - appeal dismissed - decided against Revenue.
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