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TMI Blog2017 (8) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... isapproving the transaction value. It is well settled law that such market inquiries cannot be made the basis for enhancing the assessable value. As such, we are of the view that impugned order of Commissioner (Appeals) calls for no interference - appeal dismissed - decided against Revenue. - C/53290/2015 - Final Order No. A/50181/2017-CU(DB) - Dated:- 9-1-2017 - Ms. Archana Wadhwa, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the both premises were also detained for further investigation. 4. Market inquiries were conducted from two dealers M/s. Shree Shyam Sanitation and M/s. Sai Bath Kitchen Gallery and based upon the same, it was alleged that all the imports made by the appellant during the last one year by way of 30 BE were undervalued. Accordingly, differential duty of ₹ 16,49,088/- was found to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he market inquiries there is no other evidence on record disapproving the transaction value. It is well settled law that such market inquiries cannot be made the basis for enhancing the assessable value. As such, we are of the view that impugned order of Commissioner (Appeals) calls for no interference. 8. Accordingly, appeal filed by the Revenue is rejected. (Pronounced in the open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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