9911796707
TMI Blog2005 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Sekhon, Member (T)]. The Revenue is in appeal. The Respondents are regular importers and exporters of knitted/woven fabrics. They imported five consignments of polyester knitted fabrics (polyester lining fabrics) from Taiwan, through ICD, Dashrath, Vadodara as under : BE No Date Quantity Declared Value 065 23-2-1999 54981 yards US$ 0. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such enhanced value were paid under protest by the Respondents. In appeal before the Commissioner (Appeals), the respondents claimed that fabrics under import and those being compared for the purpose cf enhancement of values were not identical goods as the width and weight of the fabrics were different thus they cannot be considered to be identical. It was also submitted that identical/similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same period and same fabrics i.e. polyester lining fabrics are being compared and new facts and evidence were placed before the Commissioner (Appeals) which is not allowed and therefore the order of the Commissioner (Appeals) was required to be set aside. 5. After hearing both sides and considering the matter, it is found- (a) that there is no allegation/observation of any special circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Since no comparable/identical goods at higher values are imported, the transaction value cannot be departed with based on the data relied upon of comparable goods by the Revenue. The Assistant Commissioner was required to accept the transaction value and the enhancement arrived at cannot be upheld. (d) There is no valid ground in the Revenue s appeal to upset the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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