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TMI Blog2018 (7) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... in the grounds of appeal filed by Revenue - appeal dismissed - decided against Revenue. - C/Stay/70362-70364/2017 in APPEAL No. C/70731-70733/2017-CU[DB] - A/70978-70980/2018-CU[DB] - Dated:- 14-12-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan (Joint Commr.) AR for Appellant(s) Shri Abhishek Jaju for Respondent(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me description and value in respect of goods in respect of each said four Bills of entries were filed on 15.12.2016, were also enhanced by the Original Authority on the basis of enhancement of assessable value in respect of Bill of entry No. 7220244. The said enhancement of said assessable value in respect of four Bills of entries filed on 15.12.2016 and 25.10.2016 was passed through Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction value can be rejected and taking other evidences into consideration the assessable value can be arrived at. The learned Commissioner (Appeals) has further held that if Revenue wants to allege undervaluation, it must make detailed inquiries, collect material evidence to support the allegations and further held that there was no evidence in the present case to establish that there was un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons then after establishing that the price is not sole the consideration, the transaction value can be rejected and taking the other evidences into consideration the assessable value can be arrived at . He has further submitted that such exercise has not been done in the present case by the Original Authority and, therefore, the impugned Order-in-Appeal is sustainable. He has further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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