2015 (12) TMI 721

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..... t. Mrs. Suchitra Sharma, Authorized Representative (Jt. CDR), for the Respondent. ORDER  All the appeals are being disposed by a common order as the issue involved is identical. 2. After hearing both the sides, we find that the appellants imported five consignments of Chinese origin ball bearings of various types and filed different bills of entries. The goods were examined along wit .....

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..... tions, the floor prices were fixed accordingly. Having gone through the impugned orders, we find that the Revenue has solely relied upon the said Circular issued by the Commissioner of Customs. There is no other evidence to reject the transaction value. Only provision for fixing certain assessable value for the purpose of assessment is Section 14(2) of the Customs Act, 1962 under which the Central .....

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