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2018 (3) TMI 2029 - AT - CustomsEnhancement of the value - Violated the import rules regarding Tinplate Defective/Secondary Misprinted Sheets/Uncoated Coils - HELD THAT:- From the record, it also appears that the assessing officer has rejected the transaction value without any valid reasons and without new procedure as per Section 14 and Valuation Rules especially, there is nothing on record that the appellant has imported the secondary items but the value was considered for the fresh items. No speaking order was passed for enhancement of the value. There is nothing on record to suggest that the buyers and sellers of the goods are related persons. Therefore, the enhancement of the value is likely to be struck down and rightly struck down by the Commr. (Appeals). Hence, We do not find any reason to interfere with the impugned order and the same is hereby upheld - In the result, all the appeals filed by the Department are dismissed.
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