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2015 (12) TMI 647 - AT - CustomsValuation of goods - Enhancement in value of goods - Held that:- Revenue in their memo of appeal have neither produced any evidence to show that excess payment was made by the importer or has also not disputed the fact of contemporaneous bills of entries. They have simply gone to the arithmetical calculations of value starting from the cost of the raw material. We note that the goods were Stock Lot goods and as such the method adopted by the Revenue, based upon the cost construction basis, cannot be appreciated. As such, we find no infirmity in the view adopted by Commissioner (Appeals). - Decided against Revenue.
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