2018 (3) TMI 1855

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..... J. 1. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri C. Singh, Assistant Commissioner (AR). Nobody appeared for the respondent. 2. As per facts on record, the respondent imported zinc skimmings at a declared value of US$ 484.20 per MT. The assessing officer enhanced the same to US$ 613.52 per MT. 3. The said assessm .....

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..... e with their foreign supplier for huge quantity of the goods. There is also no evidence on record to show that the value entered by the importer with the supplier of the goods is not the correct value. In such a scenario, we agree with the learned Commissioner (Appeals) that the value enhancement was not on the basis of any concrete evidence. As we find no infirmity in the impugned order, the Reve .....

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