2008 (11) TMI 499

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..... l import price but the price enhanced by the Department which has been reportedly accepted. Such an enhanced price can not be treated as transaction value of similar goods sought to be compared. We have not been shown any evidence of actual higher import price of similar goods which can be adopted for the present import - enhancement of value not sustainable - appeal allowed. - C/62, 96-97/2006 - .....

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..... ve enhancement was done relying on 3 quotations found in the internet in respect of Velcro Tapes and also relying on the enhanced assessable value in respect of import by one M/s. Dox Industries vide Bill Entry No. 105284, dated 31-5-04. 4. Learned Advocate for the appellant challenges the orders of the Commissioner on the following grounds : The internet quotations relate to costlier nylon Ve .....

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..... he record, refer to nylon - Velcro Tapes. 6. We have carefully considered the submissions. The principles based on which the declared transaction value can be rejected and value of cotemporaneous can be adopted are well settled. A comparison of prices of goods of two distinct varieties, (i.e. nylon with polyester-nylon mix) and that too from two different countries is not permissible. Further, t .....

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