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2017 (2) TMI 964 - CESTAT MUMBAIValuation - enhancement of the value of the goods imported by the respondent from M/s Haeusler, Switzerland - related party transaction - Held that: - department has not controverted the factual matrix, adducing any evidence in support of their claim - It is seen from the grounds of appeal that the case of the Revenue is that the amendment to agreement through the meeting have been created and presented before the Commissioner (Appeals), is a mere presumption and not supported by any evidence. US $ 85,000 paid for erection and commissioning which is post importation activity, the first appellate authority correctly recorded is not includible in the assessable value of imported goods. Appeal dismissed - decided against Revenue.
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