2014 (1) TMI 1170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly, the contemporaneous imports value is required to be picked up after establishing that the goods match in the quality, quantity and country of origin and time period. There is nothing on record to reflect upon such facts - Decided against Revenue. - C/758/2007 - C/A/90/2012-Cus.(PB) - Dated:- 14-3-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri B.L. Soni, DR, for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... prises, Order Nos. 1329-36/04-NB dated 21-11-2004 also by following the Supreme Court decision in the case of Eicher Tractors, 2004 (41) RLT 621 = 2000 (122) E.L.T. 321 (S.C.), he has held that transaction value has to be accepted in the absence of any other evidence to show that the said transaction value was not correct and there existed special relationship between the supplier of the goods and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X