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2019 (10) TMI 422

..... D THAT:- It is well settled law that before taking up the matter for enhancing the value of the imported goods in terms of Valuation Rules, Revenue is under an onus to establish that the transaction value agreed upon between the importer and the supplier of the goods was not reflecting the agreed transaction value. Revenue is required to produce evidence to show that the agreed upon price was not .....

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..... 1010/2019 - 22-5-2019 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Request for Adjournment for the Appellant Shri Mohd. Altaf, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch a short issue covered by precedent decisions is in .....

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..... ransaction value agreed upon between the importer and the supplier of the goods was not reflecting the agreed transaction value. Revenue is required to produce evidence to show that the agreed upon price was not the sole criteria for supply of the goods and there was some under-hand transactions. In the absence of the same, the enhancement proceeding cannot be initiated against the importer. 4. Ad .....

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