TMI Blog2014 (1) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2007. There is no evidence to show that the goods are of the same quantity, quality. In view of this, we do not want to interfere with the order passed by the Commissioner (Appeals) - Following decision of M/s. Eicher Tractors Limited [2000 (11) TMI 139 - SUPREME COURT OF INDIA] - Decided against Revenue. - C/198/2008 - C/A/94/2012-Cus.(PB) - Dated:- 6-3-2012 - Shri S.S. Kang and Mathew John, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction value is not acceptable in view of the comparable price. In these cases, the department has not adduced even an iota of evidence to reject the transaction value on the ground that it is not the true commercial value of the goods. It is also not the case of the department that there was any special relationship between the importer and the supplier and that the former has paid anything extra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record to show that the transaction value is not the true commercial value. 2. The Revenue in the present appeal relied upon the imports made during the period 10-4-2007 to 10-5-2007 at the higher value. The contention of revenue is that as the same goods are assessed at the higher value, therefore, the impugned order is not sustainable. 3. We find that in the present case, the import was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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