9911796707
TMI Blog2016 (10) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... e quality of goods is identical, country of origin is same and the quantity of goods imported and the quantity of the comparable import is also same - In the present case obviously when the price was taken from the European Public Ledger no quantity or any particular import might have been referred in the public ledger - there is no discussion or any evidence taken on record which can show that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Public Ledger. Aggrieved by the enhancement of the value of bill of entry, the respondent filed appeal before the Commissioner (Appeals), who set aside the enhancement of the value of the bill of entry and allowed the appeal with consequential relief. The ld. Commissioner (Appeals) in his finding held that the transaction value cannot be rejected only on the basis of price quoted in the Public L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or any evidence taken on record which can show that the price mentioned in European Public Ledger is in respect of the same quality/quantity of goods and from the same country of origin. It is settled that for applying the comparable price of any goods, it is necessary to bring on record that the quality of goods is identical, country of origin is same and the quantity of goods imported and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
