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TMI Blog2018 (3) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... he findings and conclusions of the original authority. The portion of the impugned order setting aside rejection of declared value and enhancement of value of the imported goods cannot be sustained and is therefore set aside - appeal dismissed - decided against Revenue. - C/291/2010 - A/43416/2017 - Dated:- 7-12-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri B. Balamurugan, AC (AR) - For the Appellant None - For the Respondent ORDER Per: Bench The appellants imported various brands of red and white wines from Spain vide Bill of Entry No.392537 dated 28.12.2009. The original authority rejected the invoice value for Vina Adela Red and White wines, Monde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per under Rule 10 (2) of the Valuation Rules, 2007. Department is aggrieved over this order and has filed this appeal. 2. In their grounds of appeal, Revenue has contended that declared value was found to be very low as compared to the value of similar goods sold in the local market; that import invoice was from a trader and not from a manufacturer and hence mentioning of price Ex-works in the invoice appears to be manipulated. Revenue also contends that the certificate produced by the importer from the manufacturer to the effect that invoice raised by the intermediary represents a fair value of the goods does not seem to be authentic. Revenue has also pointed out that payment terms in the invoices stated as telephonic transfer (TT) with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atayud Wine should be pegged at ₹ 195 per bottle and finally Campo de Borja Crianza Red Wine should be pegged at ₹ 245 per bottle. He has relied upon the ratio of the Tribunal decision in the case of Commissioner of Customs Vs Metro Trading Co. - 2006 (206) ELT 625 (Tri-Chennai) In the circumstances, we find merit in the Revenue s appeal that the Commissioner (Appeals) has been peremptory in setting aside the findings and conclusions of the original authority. We are of the considered opinion that the portion of the impugned order setting aside rejection of declared value and enhancement of value of the imported goods cannot be sustained and is therefore set aside. In respect of inclusion of the transportation charges of Eur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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