2014 (1) TMI 1479 - AT - Customs

Whether enhancement was basing on any cogent evidence and reason - Held that - How Revenue has plea as to admittance at the time of clearance while such pleadings is not backed by evidence nor by appropriate acknowledgment by Respondent. When there is no evidence to support the contention of Revenue in the present case, no order can be passed on mere suspicion or surmise - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal of Revenue regarding enhancement of import value due to lack of evidence and acknowledgment by the respondent. The decision was based on the absence of clear admission or representation by Revenue, leading to the appeal dismissal.