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2015 (8) TMI 1067 - SCH - CustomsValuation of imported goods – Respondent filed Bills of Entry in respect of imported goods declaring value at US$ 305 PMT – Department was not happy with aforesaid valuation and thus issued show cause notice stating that value should be US$ 450 PMT – This demand under show cause notice was confirmed, against which respondent filed appeal which has been allowed – Held that:- appellant could not place any material to rebut observations of Tribunal in impugned order reported in - In absence of any documents or material showing value of import as claimed by Department, at that time, Department was not justified in demanding value of imported goods at US$ 450 PMT –Tribunal was justified – Decided against revenue.
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