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Issues: Revenue's appeal against Order-in-Appeal, enhancement of imported goods' value, market enquiry findings, sustainability of loading value based on different goods, lack of evidence by Revenue.
In the present case, the Revenue filed an appeal against the Order-in-Appeal passed by the Commissioner of Appeals. The respondent had imported certain goods and filed Bills of Entry, which were not accepted by the Revenue. The adjudicating authority enhanced the value of the goods, confiscated them for misdeclaration, and allowed redemption on payment of a fine and penalty. However, the Commissioner of Appeals set aside the adjudication order regarding the enhancement of the goods' value in response to the respondent's appeal. The main issue in this appeal was the challenge by the Revenue against the impugned order that set aside the enhancement of the imported goods' value. The Revenue claimed that a market enquiry showed the goods were of higher value. However, the Commissioner of Appeals found that no market enquiry was conducted specifically for the goods imported by the respondent, which were second-hand and used goods. The Commissioner also noted that the loading of value based on different goods was not sustainable. The Tribunal analyzed the impugned order and upheld the Commissioner's findings. It was stated that since no market enquiry was conducted for the goods in question, and the Revenue failed to provide any evidence to support their claim, the loading of value based on different goods was deemed unsustainable. Consequently, the Tribunal found no fault in the impugned order and dismissed the appeal. The decision was based on the lack of evidence presented by the Revenue to substantiate their position, leading to the rejection of their appeal.
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