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2013 (5) TMI 549 - AT - CustomsEnhancing the transaction value - department has rejected the transaction value on the ground that it is not the true commercial value of the goods - Held that:- Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. Contemporaneous imports have to be considered with reference to quality, quantity and country of origin with the imports under consideration. It has been held in a number of decisions that NIDB data cannot be made the basis for enhancement of value. Commissioner (Appeals) has relied Eicher Tractors Ltd. v. CC (2000 (11) TMI 139 - SUPREME COURT OF INDIA) in support of his finding that transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quality, import of origin and place and time of import. As revenue has not advanced any such evidences to support their case no reason to interfere with the impugned order of Commissioner (Appeals). Revenue’s appeal is accordingly rejected.
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