2012 (2) TMI 292

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..... t the Revenue. - Customs Appeal No.565 of 2011 - - - Dated:- 11-1-2012 - Mr. D.N.Panda, Mr. Rakesh Kumar, JJ. Shri K.K. Jaiswal, A.R. for the Revenue Shri Mohan Lal, Advocate for the respondent Per Mr. D.N. Panda: Revenue is in appeal against the first Appellate order challenging that the valuation adopted for adjduciation was proper which did not get appreciation by the .....

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..... , we are unable to agree with Revenue to disturb the transaction value to be mechanically replaced by any whim or caprice since such elements are alien to justice. When the authority examined the issue under touch stone of Valuation Rules to come to conclusion in para 12 of the order, we do not propose to interfere with the order. Accordingly, Revenue s appeal is dismissed. - - TaxTMI - TMITa .....

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