TMI Blog2018 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... an earlier set of appeals of M/s Sanjivani Non Ferrous Trading Pvt. Ltd. [2017 (3) TMI 359 - CESTAT ALLAHABAD], the Tribunal has considered the identical issue, where it was held that The assessable value has to be arrived at on the basis of the price which is actually paid and in a case the prices is not sole consideration or if the buyers and sellers are related persons then after establishing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both sides we note that the issue relates to the assessable value of the imported Aluminium Waste and Scrap. The Revenue has rejected the declared transaction value, on the basis of a Circular issued by the Directorate General of Valuation being Circular LR No. 14/2005 dated 16.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that the Original Authority in its Order-in-Original dated 25/03/2015 has passed comments on the grounds of writ petition and did not properly examine the evidence available with the department required to be examined for enhancement of assessable value. Further, we find that as held in the case laws stated above and as provided by Section 14 of Customs Act, 1962, the assessable value ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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