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TMI Blog2011 (2) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the original adjudicating authority, enhanced the same to US $ 1035 per MT - From the order of Commissioner (Appeals) find that the value stands enhanced by him on the basis of doubt about the correctness of the transaction value. There is otherwise no concrete evidence to show that the invoice value of the contract produced on record by the respondent reflected in correct value - In su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order passed by the original adjudicating authority, enhanced the same to US $ 1035 per MT. 3. The said order was appealed against by the importer and the matter was remanded by Commissioner (Appeals) with directions to re-adjudicate the same after supplying the relied upon documents. 4. During the course of re-adjudication the respondents submitted that the relied upon bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case though the importer produced the contract invoice does not give any reference to the contract and as such the same is doubtful. 6. However he observed that the respondents have been able to show other two bills of entries showing imports at the declared price of 680 per MT, which was enhanced to US $ 885 per MT. He also took into consideration the other bill of entry showing the declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. We find from the order of Commissioner (Appeals) that the value stands enhanced by him on the basis of doubt about the correctness of the transaction value. There is otherwise no concrete evidence to show that the invoice value of the contract produced on record by the respondent reflected in correct value. In such a scenario the enhancement of value was not justified. However as the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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