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TMI Blog2018 (4) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... alue? - Held that: - the Lower Authority have not brought of record any contemporaneous value in order to enhance the value declared by the appellant of the goods imported. In the absence of any such evidence to indicate that there was under valuation, the Impugned Order is unsustainable - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Authority. The 1st Appellate Authority also did not agree with the contention raised and rejected the appeal. 4. Ld. Counsel .submits that the law is well settled on the issue in hand by the Apex Court in the case of J.D. Orgochem Ltd., 2008 (226) E.L.T. 9 (S.C), Vintel Distributors Pvt. Ltd., 2008 (229) E.L.T. 162 (S.C) and by the Tribunal Shri Shiv Shakti Corporation Ltd„ 2007 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enhancement", proceeds to record findings which reproduce; "5. I have gone through the case records and grounds of appeal, written and oral submissions during the hearing. There was no written communication from the original authority to enhance the values adopted in the Bill of Entry. As seen from the letters, the appellants have accepted the higher value and paid the differential duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chem Ltd.,(supra) wherein revenue was in appeal, in Paragraph No. 11 & 14 specifically settled a law that which use reproduce; "11. Upon whom the onus of proof lies to establish the transaction value must be considered having regard to phraseology used in the Act and the Rules framed thereunder. 14. The assessing authority as also the appellate authority have wrongly proceeded on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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