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2014 (1) TMI 1168 - AT - CustomsValuation of goods - Commssioner accepted higher value - Held that:- Import was made in October, 2007 from China and the value is not accepted by them and the same was enhanced. Now the Revenue is relying on the imports made during the period 10-4-2007 to 10-5-2007. There is no evidence to show that the goods are of the same quantity, quality. In view of this, we do not want to interfere with the order passed by the Commissioner (Appeals) - Following decision of M/s. Eicher Tractors Limited [2000 (11) TMI 139 - SUPREME COURT OF INDIA] - Decided against Revenue.
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