TMI Blog2018 (8) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned serial numbers in respect of some of the supplements is indicative of the appellant‟s bona fide - Revenue has not produced any evidence to show that the appellant has paid any extra amount for the one bottle supplied free of cost by the foreign supplier. As such, the total transaction value paid for the entire consignment has to be treated as the assessable value for the consignment and in the absence of any evidence of any extra payment made by the importer, the enhancement done by the Revenue cannot be held to be justifiable. Appeal allowed - decided in favor of appellant. - APPEAL No. C/71015/2016-CU [ DB ] - FINAL ORDER NO. 71811/2018 - Dated:- 7-8-2018 - Hon ble Mrs. Archana Wadhwa, Member ( Judicial ) And Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one get one free offer and accordingly, inbond BOE was filed by them. On being questioned as to whether free supply offered by the overseas supplier was declared by them in the Bill of entry, Shri Nitin Agarwal stated that in column of description in the bills, two bottles were mentioned. However, he agreed that in column 5, total weight, volume, number etc of quantity, alleged free supply has not been declared. However, he insisted that since two bottles stand mentioned by them in the description column and the goods having been imported under buy one get one free scheme offered by the foreign supplier, there is no mis-declaration as regards the quantum of the bottles supplied. Consequently, no undervaluation can be alleged against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entries as two bottles , though under the column quantity of each package, the said extra bottles have not been specified. The fact of mentioning two bottles against the concerned serial numbers in respect of some of the supplements is indicative of the appellant‟s bona fide. And it cannot be said that there was any mis-declaration by the assessee. Further, the importers has paid the total value of the goods to the foreign suppliers, inclusive of the one extra bottles in the carton, as reflected in the invoices issued by the foreign supplier and as such it cannot be said that the transaction value is not the correct assessable value. Revenue has not produced any evidence to show that the appellant has paid any extra amount for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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