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2022 (1) TMI 578 - SC - CustomsValuation of imported goods - Rejection of transaction value - enhancement of transaction value of imported goods by 20% instead of 77% for the years 2013-14 to 2016-17 - re-determination of adjustment, in the transaction value on the basis of deductive value and computed value of the goods imported by the respondent-dealer - HELD THAT:- The contentions remain untenable because the Tribunal has dealt with the matter in meticulous details and has pointed out substantial basis for its findings that the transaction value shown by the respondent and that of the ASD cannot be treated as comparable at commercial level and quantitative level; and has also pointed out that the promotion activity was undertaken only by the respondent for which, it was earning higher discount. The Tribunal has also found that the difference gradually decreased from the year 2014-15 and came at par in the year 2017-18. It is apparent that there had been want of application of mind on the part of the Deputy Commissioner to the material circumstances and the relevant factors; and the Tribunal has disapproved his order on relevant considerations and after examining the entire record. Moreover, when the matter essentially proceeds in its own facts and the view taken by the Tribunal does not appear to be an impermissible one, there are no reason to consider interference in appeal. Appeal dismissed.
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