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2018 (3) TMI 1557

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..... from the supplier’s end. No infirmity can be found in the said direction of the commissioner (Appeal), thus justifying interference in the same - appeal dismissed - decided against Revenue. - C/85383/13 - A/85433/2018 - Dated:- 26-2-2018 - Mrs. Archana Wadhwa, Judicial Member And Shri Raju, Technical Member Shri M.K. Mall, Asst. Commr. (AR) - for Appellant None - for Respondent .....

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..... ce for the same from the Samsung Malaysia site but no data relatable with the model in question was found. However, a press release of M/s Samsung Co. indicated that these models are their new products and recently launched. In the press release, the market value was also shown. On the above basis, the prices declared by the importer were rejected and the price of the same was determined in ter .....

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..... judicating authority to support their stand. As the importer's appeal was remanded, he observed that Revenue's grievance in their appeal would also get sorted out once the authority at Dubai gives their report after necessary verification. The said order of the Commissioner (Appeals) stand impugned before us. 6. On going through the grounds of appeal and after hearing learned Authorised .....

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