2016 (8) TMI 1118

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..... g of 20% of the value appears to be incorrect. Since, the appellant have undertaken to submit the documents if one more opportunity is given, we are of the view that the matter needs to be remanded. We, therefore set aside the impugned order and remand the matter to the original adjudicating authority. The appellant is directed to produce all the necessary documentary evidences before the adjudi .....

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..... adjudicating authority the appellant are related under Rule 2(2) of Customs Valuation Rules, 1988. The appellant have not submitted any documentary evidence to justify declared price as required under Rule 4(3)(a) of Customs Valuation Rules 1988 nor they have demonstrated the value closely approximates value mentioned under Rule 4(3)(b) (i), (ii), (iii) (all independent) and the assessment w .....

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..... o give an opportunity to satisfy the adjudicating authority that the value cannot be enhanced. 4. Shri V.R. Reddy, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submission made by both the sides, we observed, from both the lower authorities order that no documentary evidences have been .....

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