2012 (9) TMI 784

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..... goods - in case of second-hand goods there cannot be a price for comparable goods - appeal is dismissed - C/525/2003 - A/339-340/2011-WZB/C-I(CSTB) - Dated:- 2-8-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Y.K. Agarwal, SDR, for the Appellant. None, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard the learned SDR as none appeared .....

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..... Revenue wants to enhance the value of the monitors from US$ 13 to US$ 20 as suggested by the dock staff. In the present appeal also there is no data or evidence produced by the Revenue regarding the price of comparable goods. Further we find that in case of second-hand goods there cannot be a price for comparable goods. In view of this, we find no infirmity in the impugned order. The appeal is di .....

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