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2015 (12) TMI 855 - AT - CustomsValuation - Enhancement in value - Import of unbranded goods - Held that:- If the value has to be loaded based on the contemporaneous value of the imports of identical/similar goods, one of the relevant facts for consideration is the quantum of imports involved in the transactions and also the nature of goods, in respect of the material particulars. It is a normal trade practice that if the quantity of goods purchased and sold is high/discounts are offered and the price of the transactions will be lower. Similarly, it is also a well-known fact that branded goods fetch a higher price than unbranded goods. In the present case, we observe that the quantum of imports was substantial and the goods were also unbranded. There is no evidence placed by the Revenue while undertaking the assessments for enhancing the value. There is no comparison done at all with respect of the quantum of imports involved in the transactions and whether the goods are branded or not. In the absence of such a comparison, loading cannot be done arbitrarily as the Customs Value Rules do not provide for arbitrary loading of values. In the present case, we notice that the loading done is arbitrary and without any basis. Therefore, such enhancement of value cannot be sustained in law. Accordingly, we set aside the impugned order - Decided in favour of assessee.
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