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2019 (11) TMI 1437 - AT - CustomsValuation of imported goods - fabrics - enhancement of value - HELD THAT:- An earlier appeal of the Revenue filed against one of the same respondent stand disposed of by the Tribunal in COMMISSIONER OF CUSTOMS, NOIDA CUSTOMS COMMISSIONERATE VERSUS M/S VSM IMPEX PVT. LTD. [2018 (5) TMI 2014 - CESTAT ALLAHABAD]. By referring to the Hon’ble Supreme Court decision in the case of EICHER TRACTORS LTD. VERSUS COMMISSIONER OF CUSTOMS, MUMBAI [2000 (11) TMI 139 - SUPREME COURT], it was held that as the transaction value was not rejected by the Revenue, the enhancement of the value, in the absence of any other evidences was not justified. Appeal dismissed - decided against Revenue.
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