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2018 (4) TMI 1252 - AT - CustomsValuation - enhancement of value of imported goods - consignment of 21880 pcs. of carbide tips - contemporaneous imports - Held that: - Unless the department adduces evidence of a contemporaneous imports price from a manufacturer of carbide tips for goods of the same specifications, the enhancement in value cannot be made in their case. In the instant case, the invoices is based on specification of the tips. Therefore, the DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different specifications imported by the respondent Appeal dismissed - decided against Revenue.
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