2018 (3) TMI 1557

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..... Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has rejected the Revenue's appeal, Revenue has filed the present appeal. 2. We have heard Shri M.K. Mall, Asst. Commissioner, Authorised Representative on behalf of Revenue. Nobody appeared for the respondent. 3. As per the facts on record, the respondent filed Bill of Entry dated 03.04.2012 for the clearance .....

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..... Valuation Rules, 2007. The value was accordingly enhanced by the adjudicating authority. The said order was appealed against by the assessee as also by the Revenue before Commissioner (Appeals). Whereas the assessee's stand was that the value declared by them was the correct assessable value, being transaction value the Revenue contended that the price should have been enhanced on the basis of .....

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..... that Revenue again reiterated their stand inasmuch as the importer was not having manufacturer invoice, the price available in the official site of Samsung should be adopted. 6.1 We note that the Commissioner (Appeals) has not given final finding in the matter and has remanded the matter to the lower authority with certain directions to enquire the matter from the supplier's end. No infirmity ca .....

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