2008 (3) TMI 605

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..... ssue involved in the present appeal is the valuation of the goods imported by the respondent. The Commissioner (Appeals) has set aside the order passed by the lower authority, enhancing the value on the basis of contemporaneous import. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals) s order. For rejecting the transaction value declared by the appellant .....

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..... hat country of origin in the contemporaneous invoice was neighbouring country and the Revenue has a reasonable belief that the price declared by the respondent was much low. We do not agree with the above contention of the Revenue. The price of the goods is not depending upon the distance between the two countries of origin, but is depending upon the quality of the product. The goods, in the prese .....

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