2015 (11) TMI 197 - SCH - Customs

Valuation of goods - Enhancement in value of goods - Supreme Court dismissed the appeal filed by Revenue due to low tax effect against the decision 2004 (9) TMI 241 - CESTAT, NEW DELHI . The Tribunal in impugned order held that goods in question were Acrylic off cuts, in the impugned order, there is no basis for enhancement of the value of the goods. The Revenue has not relied upon any import regarding off cuts, which shows the value of off cuts to justify enhancement by the Revenue. In these circumstances, the impugned order is set aside.