Arbitrary Value Increase of Imported Goods by EOU Unjustified; No Additional Payment or Comparable Imports Found, No Demand Valid.

Valuation - arbitrary enhancement of the value of import goods - 100% EOU - There is no case that the respondent has paid any extra consideration to the foreign supplier. The department has also not made out a case that any contemporaneous import exists - No demand can be made - AT .....

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