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TMI Blog2005 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... : T.K. Jayaraman, Member (T) (Oral)]. - The Revenue has filed this appeal against Order-in-Appeal No. C.CUS: 976/98, dated 13-8-1998. 2. Brief facts of the case are as follows. The respondents imported a consignment of Acrylic fibre waste. The declared value of the goods was US $ 0.40 per kg. The original authority rejected the transaction value of the goods on the following grounds : "(a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed their appeal with the following observations - "Mere availability of an invoice at higher value also cannot be a ground for rejection of transaction value under Rule 4. The invoice relates to goods of different country of origin. Further, the quantity mentioned therein is 10,000 kg. The quantity imported in the present case however is 76,000 kg. in the light of Tribunal's judgment, supra, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in order to reject the transaction value, the circumstances enumerated under Rule 4(2) of the Customs Valuation Rules, 1988 should warrant. There is no allegation that apart from the transaction value, there was flow-back of any additional consideration. In the circumstances, there is no substance in the Revenue appeal and the same is rejected. (Operative portion of this order was pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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