2012 (2) TMI 292 - AT - Customs

Valuation adopted by first appellate authority under Customs Valuation (DPIG) Rules, 2007 Revenue contesting such valuation Held that - When the authority examined the issue under touch stone of Valuation Rules to come to conclusion, we do not propose to interfere with the order Decided against the Revenue.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the first Appellate order regarding proper valuation adopted for adjudication. The first Appellate authority's direction for verification was deemed appropriate as it considered the legal aspect under Customs Valuation Rules. The Tribunal upheld the first Appellate order, stating that the transaction value should not be disturbed without proper justification or evidence.