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TMI Blog2019 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... d Altaf, Assistant Commissioner Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After rejecting the request for adjournment we proceed to decide the appeal, as a short issue covered by the precedent decision is involved. 2. As per facts on record, the appellant filed Bill of Entry dated 07.07.2015 for clearance of imported goods by declaring the same as 'copper scrap & h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, alleging mis-declaration of the description of the goods and proposing rejection of the declared assessable value. The notice also proposed confiscation of goods as also imposition of penalties. 5. The said show cause notice was adjudicated by the Original Adjudicating Authority, who upheld the charge of mis-declaration and rejected the assessable value of Rs. 10,82,700/- and enha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the transaction value. There is no evidence on record that the transaction value paid by the appellant to the foreign exporter is incorrect and some more consideration stands paid to them. 7. An identical issue was considered by the Tribunal in the case of M/s RKG International Pvt. Ltd. Vs Commissioner of Customs & Central Excise, Noida vide its Final Order No.70805 of 2019 dated 11.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise vide its Final Order No.70132-70137/2017 dated 17.01.2017 has held that the Revenue has to first reject the transaction value and has to establish the same as incorrect value by relying upon evidences. It stands held that only after transaction value stands rejected, the same can be re-determined by reference to any other evidences. The said order of the Tribunal stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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