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2015 (11) TMI 603 - SC ORDERValuation of goods - whether the value of condenser imported by the respondent is $4 per pipe as declared by the respondent- assessee or it is to be taken at $45.6 per piece which was declared by the Revenue - Held that:- Tribunal rejected the case of the Revenue and further recorded that since no other evidence is produced by the Revenue to arrive at the transaction value, the value as declared by the assessee-respondent is accepted. These are mere findings of fact and no question of law arises for consideration. - Decided against Revenue.
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