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2017 (7) TMI 471 - AT - CustomsValuation - freight - includibility - sale of goods on principal to principal basis - Held that: - Revenue has presented four grounds in the said grounds of appeal and we find that the main ground of appeal was at Serial No. (iv). We find that it was already adjudicated upon by ld. Commissioner (Appeals) through impugned Order-in-Appeal dated 13.05.2013 and Revenue has not brought forward any ground to contest the finding by ld. Commissioner (Appeals) - there are no grounds to interfere with the value of export goods declared by the respondent while filing the said 31 Shipping Bills - appeal dismissed - decided against Revenue.
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