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2013 (12) TMI 1090 - CESTAT NEW DELHIValuation of goods - Rejection of transactional value - Held that:- there is no reference to contemporaneous higher prices of identical goods. Reference is placed only on NIDB data which cannot be made basis for enhancing the value in the absence of positive evidence showing transaction value to be incorrect. Further Revenue’s stand that the importer failed to submit manufacturer’s invoice or manufacturer’s price list, by itself cannot be held to be a ground for enhancing the value unless the evidence to the contrary is shown - Decided against Revenue.
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