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2018 (2) TMI 1268 - AT - CustomsValuation - enhancement of value of imported goods i.e. PVC Flex Sheet Rolls - contemporaneous imports - Held that: - in the absence of any contrary evidence to the finding recorded by the First Appellate authority, the Revenue's appeal is devoid of merits - respondent has filed cross-objections which are actually in support of the First Appellate Authority's order and has annexed various documents indicating the contract signed by them with the Chinese manufacturer/exporter and also the prices which have been offered to them. When these documents were produced before the First Appellate Authority, which have been considered by the said authority and the integrity and genuineness of the documents has not been contested by the Revenue in the appeal. Appeal dismissed - decided against Revenue.
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