2009 (10) TMI 730

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..... der-in-Appeal No. CC(A)/89/D-II/ICD/06 dated 13-11-2006 passed by the Commissioner (Appeals), by which the order of the original authority enhancing the value of used monitor from US$ 3 per piece to US$ 14 per piece was set aside. 2. Heard both sides. 3. The relevant facts in brief are that the respondents imported 987 numbers of used monitors and declared total value as Rs. 1,30,418/-. Used m .....

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..... was available. We, at the outset, notice that the impugned goods are used monitors and the valuation of the used monitors cannot be arrived at by comparing with standards goods. The department has not relied upon any technical report for making enhancement. Under these circumstances, the order of the Commissioner (Appeals) not upholding enhancement of the value cannot be faulted. Having accepted .....

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