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2017 (10) TMI 1071 - AT - CustomsValuation - rejection of declared value - The value was enhanced on the ground that appellant had declared different prices for the goods having the same description - Held that: - we do not find any cogent ground for rejecting the transaction value. The only doubt raised by department is that for same description of goods different prices have been declared. This has been explained by the appellant by giving technical write up and analysis report, Moreover, the declared value of subsequent imports having been accepted by department, we find no grounds to uphold the rejection of transaction value and enhancement - the enhancement is unjustified - appeal allowed - decided in favor of appellant.
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