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2017 (9) TMI 1166 - AT - CustomsValuation of imported goods - Polyester Knitted Fabrics - enhancement of value on the basis of DRI alert - Held that: - the issue stands decided by the Tribunal in the same appellant's case Artex Textile Pvt. Ltd., Aggarwal Overseas Versus CCE, Delhi-IV [2017 (6) TMI 987 - CESTAT CHANDIGARH], where it was held that The value of imported goods in question cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - appeal allowed - decided in favor of appellant.
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