9911796707
TMI Blog2012 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be compared to the goods imported on a reasonable basis - Decided against Revenue. - C/454/2008 - C/A/135/2012(PB) - Dated:- 15-5-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Amrish Jain, AR, for the Appellant. None, for the Respondent. [Order per : Mathew John, Member (T)]. The Respondents imported old and used CPU, monitors and power supply syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order on Bill of Entry the Respondents filed an appeal before the Commissioner (Appeals). 3. Revenue has now filed appeal against the order of the Commissioner (Appeals). The Revenue s first contention is that this is a case where the Commissioner (Appeals) has passed order against adjudication orders passed by the Commissioner of Customs and for that reason impugned order is not legally susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... policy and that matter was not before the Commissioner (Appeals). 5. No appeal filed by the Respondents against the order of the Commissioner of Customs confiscating the goods under Section 111(d) and imposing redemption fine and penalty for contravention of import policy has been placed before us. The Respondents went in appeal to the Commissioner (Appeals) only in respect of the increase in va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of extra consideration by the Respondents to the supplier abroad. That being the case there is no ground for rejection of transaction value. 7. Thus in the appeal before us in the matter increase in assessable value, ordered by the assessing officer and set aside by the Commissioner (Appeals) only is under consideration. The transaction value was rejected without any evidence to suspect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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