TMI Blog2018 (3) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... the value can be re-assessed - In the present case, the transaction value has been rejected only by reference to NIDB data as well as in comparison of supplies made by the same suppler for another buyer in Cochin. Such rejection of transaction value is not justified especially in view of the fact that the two consignments are not comparable in terms of quantity and quality of the goods - appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal has been filed. 3. It is the submission of Mr. Kuriyan Thomas, learned advocate representing the appellant, that there is no justification for enhancement of value on the basis of another consignment imported by a different importer in Cochin because the two consignments cannot be considered as comparable goods since the quantities imported are different. 4. On the other hand, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quality of the goods. 6. By following the Tribunals decision in the case of Commissioner of Customs, Chennai vs. Pushpanjali Silk Pvt. Ltd.: 2017 (348) ELT 102 (Tri.-Chennai) and other decisions, we find no justification to sustain the impugned order and the same is set side and the appeal is allowed. (Order was pronounced and dictated in Open Court on 09/02/2018) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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