2015 (8) TMI 1067

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..... S$ 450 PMT – This demand under show cause notice was confirmed, against which respondent filed appeal which has been allowed – Held that:- appellant could not place any material to rebut observations of Tribunal in impugned order reported in - In absence of any documents or material showing value of import as claimed by Department, at that time, Department was not justified in demanding value of i .....

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..... lowed by the Tribunal, inter alia, making the following observations: We have heard both the sides. We find that the Department has not relied upon any contemporaneous import of similar or identical goods to justify enhancement and what has been relied upon for enhancement is the report of fair value of such goods imported through various major Indian ports. Learned counsel for the appe .....

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