2008 (1) TMI 664

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..... Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the orders of the Commissioner of Customs(Appeals) who has accepted the transaction value of Manganese Metal imported by the respondents herein from the manufacturer in South Africa, has set aside the adjudication order by which the transaction value was rejected and value enhanced on .....

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..... f contemporaneous import in this case and the entire case is based upon the Metal Bulletin Price. The import in this case is governed by the new Valuation Rules. Therefore, the ratio of the decision in Andhra Sugars Ltd. is applicable on all fours on the facts of the case and following the ratio thereof, we uphold the impugned orders and reject the appeals.
Case laws, Decisions, Judgements, Or .....

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